Arrival in and departure from UK: temporary non-residence: provisions not changed - year of departure 2012-13 or earlier
Section 2 TCGA 1992
Capital Gains Tax charging provisions contained in TCGA92/S2 for persons who are resident or ordinarily resident in the UK and dispose of assets wherever situated are unaffected by Section 10A TCGA 1992. Section 10A is not itself a charging provision: it modifies the operation of the main charging provision at section 2 by deeming a gain to accrue at a certain time.
For the years up to and including 2012-13, Extra Statutory Concession D2 (ESCD2) allows section 2 to operate in a more equitable way in cases where an individual was resident in the UK on only a temporary basis prior to departure, or where their absence prior to return to the UK was extended. In such cases gains which accrue in the year of departure or return but at a time when the individual is not actually resident in the United Kingdom are not chargeable to tax. You should note that there are exceptions to this concessionary treatment, for instance it does not apply to gains on assets held in the UK and used in or for the purposes of a trade carried on in the UK. For detailed guidance on ESCD2, see CG25720+.