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HMRC internal manual

Capital Gains Manual

Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: domicile and the disposal by non-domiciled individuals of assets situated abroad: contents

INDIVIDUALS

Effects of residence, ordinary residence and domicile

Domicile and the disposal by non-domiciled individuals of assets situated abroad

  1. CG25300
    Effect of residence and domicile
  2. CG25302
    Individual becoming deemed domiciled for 2017/18 only under condition B - rebasing
  3. CG25304
    Individual becoming deemed domiciled for 2017/18 only under condition B – rebasing examples
  4. CG25312
    Using the remittance basis
  5. CG25313
    Remittance basis: consequences
  6. CG25320
    Remittance basis: computing the foreign chargeable gain: indexation allowance and taper relief
  7. CG25325
    Remittance basis: the annual exempt amount
  8. CG25330
    Remittance basis: losses: introduction
  9. CG25330A
    Remittance basis: election for foreign losses to be allowable: TCGA92/S16ZA
  10. CG25330B
    Remittance basis: no effective carry back of foreign allowable losses: TCGA92/S16ZB
  11. CG25330C
    Remittance basis: matching rules for relieving losses: TCGA92/S16ZC
  12. CG25330D
    Remittance basis: matching rules for relieving losses: example: Section 16ZcTCGA 1992
  13. CG25340
    Remittance basis: meaning of remitted to the United Kingdom: introduction
  14. CG25341
    Remittance basis: meaning of remitted to the United Kingdom: basic meaning: ITA07/S809L(2) & (3)
  15. CG25342
    Remittance basis: meaning of remitted to the United Kingdom: gifts of money and assets: ITA07/S809L(4)
  16. CG25343
    Remittance basis: meaning of remitted to the United Kingdom: other reciprocal arrangements: ITA07/S809L(5)
  17. CG25344
    Remittance basis: disposals other than for full consideration: ITA07/S809T
  18. CG25350
    Remittance basis: gains reinvested in non UK assets
  19. CG25380
    Remittance basis: mixed funds: introduction
  20. CG25385
    Remittance basis: mixed funds: ordering rules: summary
  21. CG25386
    Remittance basis: mixed funds: ordering rules: details
  22. CG25387
    Remittance basis: mixed funds: ordering rules: example
  23. CG25391
    Remittance basis: gains to be computed in Sterling
  24. CG25392
    Remittance basis: accounts denominated in foreign currencies
  25. CG25392A
    Remittance basis: accounts denominated in foreign currencies – restriction of certain losses
  26. CG25393
    Convert at spot rate
  27. CG25395
    Remittance basis: employment-related securities: option
  28. CG25421
    Disposal of assets situated abroad: example 1
  29. CG25430
    Disposal of assets situated abroad: example 2
  30. CG25431
    Disposal of assets situated abroad: example 3