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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

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

Restriction of charge to individuals see CG26150
   
Meaning of terms see CG26155
Main conditions for charge to operate Gains whilst resident  
outside UK treated as accruing in tax year of return to UK see CG26156
Flow charts - conditions summarised see CG26161
Testing to see if Section 10A applies see CG26172
Gains of non-resident companies and settlements- attributed gains see CG26200
Gains (or losses) excluded from charge see CG26230
Exceptions to the exclusion see CG26240
Held-over gains see CG26250
Trade conducted in UK through branch or agency see CG26260
Assessment time limits see CG26270
Operation of S10A for Non-UK Domiciled individuals See CG26280+
Interaction with Double Taxation Agreements see CG26290
Application of ESC D2 to gains in year of departure and year of return see CG26300