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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Arrival in and departure from UK: temporary non-residence: trade conducted in UK through branch or agency - year of departure 2012-13 or earlier

TCGA92/S10A(5) and TCGA92/S16(3)

Section 10A(5) TCGA 1992 ensures the provisions relating to temporary non-residents do not affect the existing tax treatment, see CG25500+, of gains or losses of a non-resident individual carrying on a trade in the UK through a branch or agency. Such gains or losses should continue to be dealt with under the provisions of TCGA92/S10 and TCGA92/S16(3).