Using the remittance basis
For years before 2008-09 the remittance basis in respect of gains on non-UK assets was automatic and mandatory where an individual was resident or ordinarily resident*, but not domiciled, in the United Kingdom.
For 2008-09 and later years the remittance basis may be available without making a claim in some cases but in many other cases it is conditional upon a valid claim being made (Section 809B ITA 2007). If there is no valid claim, and the conditions for using the remittance basis without a claim are not met, worldwide gains are charged on the arising basis in the same way as for UK-domiciled individuals, see CG25300.
The question whether the remittance basis applies to gains on non-UK assets must be addressed in each tax year in which such gains accrue. A claim applies to one year only and it is quite possible for an individual to change between remittance and arising bases from one year to another (but not part way through a year).
The terms and conditions of a claim, and the conditions for using the remittance basis without a claim, are the same for it to apply to chargeable gains on non-UK assets as they are for it to apply to non-UK income. They are contained in Chapter A1 of Part 14 of ITA 2007 and are explained in detail in the Residence, Domicile & Remittances Manual.
*For 2013/14 and subsequent years ordinary residence does not need to be considered.