CG25300P - 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