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HMRC internal manual

Capital Gains Manual

Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: 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. CG26290
    Arrival in and departure from UK: temporary non-residence: interaction with DTA’s – year of departure 2012-13 or earlier
  34. CG26300
    Arrival in and departure from UK: temporary non-residence: application of ESC D2 – year of departure 2012-13 or earlier
  35. CG26301
    Arrival in and departure from UK: temporary non-residence: gains in year of departure – year of departure 2012-13 or earlier
  36. CG26305
    Arrival in and departure from UK: temporary non-residence: gains in year of arrival or return – years up to and including 2012-13
  37. CG26310
    Arrival and departure from UK: temporary non-residence: Interaction with NRCGT – year of departure 2012-13 or earlier