CG26100P - Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: year of departure 2012-13 or earlier: contents

INDIVIDUALS

Effects of residence, ordinary residence and domicile

Arrival in and departure from the UK

1. CG26100

   Arrival in and departure from UK: temporary non-residence: introduction
2. CG26110

   Arrival in and departure from UK: meaning of ‘temporary non-residence’ – year of departure 2012-13 or earlier
3. CG26111

   Arrival in and departure from UK: temporary non-residence: effect of TCGA92/S10A and ESCD2 – year of departure 2012-13 or earlier
4. CG26113

   Arrival in and departure from UK: temporary non-residence: Statutory Residence Test and year of return – year of departure 2012-13 or earlier
5. CG26114

   Arrival in and departure from UK: temporary non-residence: Statutory Residence Test and year of return – year of departure 2012-13 or earlier - Examples
6. CG26116

   Arrival in and departure from UK: temporary non-residence: provisions not changed – year of departure 2012-13 or earlier
7. CG26117

   Arrival in and departure from UK: temporary non-residence: concessionary treatment – year of departure 2012-13 or earlier
8. CG26118

   Arrival in and departure from UK: temporary non-residence: gains or losses excluded from TCGA92/S10A – year of departure 2012-13 or earlier
9. CG26140

   Arrival in and departure from UK: temporary non-residence: layout of guidance – year of departure 2012-13 or earlier
10. CG26150

    Arrival in and departure from UK: temporary non-residence: persons within the scope of TCGA92/S10A – year of departure 2012-13 or earlier
11. CG26155

    Arrival in and departure from UK: temporary non-residence: meaning of terms – year of departure 2012-13 or earlier
12. CG26156

    Arrival in and departure from UK: temporary non-residence: main conditions for TCGA92/S10A to apply – year of departure 2012-13 or earlier
13. CG26161

    Arrival in and departure from UK: temporary non-residence: practical questions – year of departure 2012-13 or earlier
14. CG26170

    Arrival in and departure from UK: temporary non-residence: systematic approach – year of departure 2012-13 or earlier
15. CG26171

    Arrival in and departure from UK: temporary non-residence: section 10A example – year of departure 2012-13 or earlier
16. CG26172

    Arrival in and departure from UK: temporary non-residence: ESCD2 example (1) – year of departure 2012-13 or earlier
17. CG26173

    Arrival in and departure from UK: temporary non-residence: ESCD2 example (2) – year of departure 2012-13 or earlier
18. CG26174

    Arrival in and departure from UK: temporary non-residence: testing – year of departure 2012-13 or earlier
19. CG26200

    Arrival in and departure from UK: temporary non-residence: gains of non-resident companies and settlements – year of departure 2012-13 or earlier
20. CG26201

    Arrival in and departure from UK: temporary non-residence: losses attributed to participators in non-resident companies – year of departure 2012-13 or earlier
21. CG26203

    Arrival in and departure from UK: temporary non-residence: losses: example – year of departure 2012-13 or earlier
22. CG26220

    Arrival in and departure from UK: temporary non-residence: attribution of gains to settlor – year of departure 2012-13 or earlier
23. CG26230

    Arrival in and departure from UK: temporary non-residence: gains or losses excluded from scope of section 10A – year of departure 2012-13 or earlier
24. CG26231

    Arrival in and departure from UK: temporary non-residence: assets acquired by an offshore trust or close company – year of departure 2012-13 or earlier
25. CG26240

    Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A – year of departure 2012-13 or earlier
26. CG26243

    Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A: example – year of departure 2012-13 or earlier
27. CG26250

    Arrival in and departure from UK: temporary non-residence: held-over gains – year of departure 2012-13 or earlier
28. CG26260

    Arrival in and departure from UK: temporary non-residence: trade conducted in UK through branch or agency – year of departure 2012-13 or earlier
29. CG26270

    Arrival in and departure from UK: temporary non-residence: assessment time limits – year of departure 2012-13 or earlier
30. CG26280

    Operation of S10A for Non-UK Domiciled individuals - No claim to Remittance Basis – year of departure 2012-13 or earlier
31. CG26282

    Operation of S10A for Non-UK Domiciled individuals - Remittance Basis claimed – year of departure 2012-13 or earlier
32. CG26284

    Operation of S10A for Non-UK Domiciled individuals - Transitional rules for Remittance Basis users for pre 2008-09 gains – year of departure 2012-13 or earlier
33. CG26287

    Operation of S10A for Non-UK Domiciled individuals - Remittance Basis - year of departure 2012-13 and return 2017-18
34. CG26290

    Arrival in and departure from UK: temporary non-residence: interaction with DTA’s – year of departure 2012-13 or earlier
35. CG26300

    Arrival in and departure from UK: temporary non-residence: application of ESC D2 – year of departure 2012-13 or earlier
36. CG26301

    Arrival in and departure from UK: temporary non-residence: gains in year of departure – year of departure 2012-13 or earlier
37. CG26305

    Arrival in and departure from UK: temporary non-residence: gains in year of arrival or return – years up to and including 2012-13
38. CG26310

    Arrival and departure from UK: temporary non-residence: Interaction with NRCGT – year of departure 2012-13 or earlier