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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: arrival in and departure from the UK: contents

INDIVIDUALS

Effects of residence, ordinary residence and domicile

Arrival in and departure from the UK

  1. CG25700
    Arrival in and departure from the UK: individuals becoming or ceasing to be resident in UK
  2. CG25720
    Arrival in and departure from the UK: Extra Statutory Concession D2 – to 5 April 2013
  3. CG25730
    Arrival in and departure from the UK: arrivals and ESCD2 – to 5 April 2013
  4. CG25740
    Arrival in and departure from the UK: ESCD2: departures – to 5 April 2013
  5. CG25745
    Arrival in and departure from the UK: ESCD2: departures – to 5 April 2013
  6. CG25750
    Arrival in and departure from the UK: ESCD2: example 1 (short term absence) - to 5 April 2013
  7. CG25755
    Arrival in and departure from the UK: temporary non-residents – to 5 April 2013
  8. CG25770
    Arrival in and departure from the UK: ESCD2 and UK branch or agency activities – to 5 April 2013
  9. CG25780
    Arrival in and departure from the UK: recovery of held-over gain on departure
  10. CG25790
    Arrival in and departure from the UK: text of ESCD2: departures before 17.3.98and arrivals before 6.4.98
  11. CG25791
    Arrival in and departure from the UK: text of ESCD2: departures on or after 17.3.98 and arrivals on or after 6.4.98 – to 5 April 2013
  12. CG25793
    Arrival in and departure from the UK: withholding benefit of ESCD2: HMRC approach
  13. CG25797
    Arrival in and departure from the UK: 2013-14 and later years – individuals becoming or ceasing to be resident in the UK
  14. CG25799
    Arrival in and departure from the UK: 2013-14 and later years – individuals becoming or ceasing to be resident in the UK – split years
  15. CG25800
    Arrival in and departure from the UK: avoidance risk on emigration
  16. CG25805
    Arrival in and departure from the UK: establishing the correct time when a gain arises
  17. CG25820
    Arrival in and departure from the UK: establishing the correct time when a gain arises: establishing basic facts
  18. CG25850
    Arrival in and departure from the UK: establishing the correct time when a gain arises: delayed written contracts
  19. CG25853
    Arrival in and departure from the UK: establishing the correct time when a gain arises: binding contract pre-dating emigration
  20. CG25860
    Arrival in and departure from the UK: establishing the correct time when a gain arises: binding contract pre-dating emigration
  21. CG25880
    Arrival in and departure from the UK: establishing the correct time when a gain arises: dispute over binding agreement
  22. CG26020
    Arrival in and departure from the UK: establishing the correct time when a gain arises: splitting a single contract
  23. CG26030
    Arrival in and departure from the UK: establishing the correct time when a gain arises: conditional contracts
  24. CG26040
    Arrival in and departure from the UK: establishing the correct time when a gain arises: options and cross-options
  25. CG26060
    Arrival in and departure from the UK: transfer to émigré spouse or civil partner under no gain/no loss rule