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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
Updated
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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 domicile
  2. CG25310
    Ignore gains before becoming resident
  3. CG25311
    Becoming domiciled
  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