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HMRC internal manual

Capital Gains Manual

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

The normal assessment time limits apply where gains accruing in the intervening years are treated by virtue of TCGA92/S10A as assessable in the tax year of return to UK residence.

Where, however, a gain accrues in the tax year of departure from the UK after the date of the departure, this gain should be assessed by virtue of TCGA92/S2 in the year of departure. ESCD2 will not apply in cases where TCGA92/S10A would apply to any gains accruing in intervening years, see CG26300. In these circumstances, to ensure there is sufficient time in which to assess such a gain, the time limit has been specifically extended where the individual satisfies the conditions of Section 10A TCGA 1992 (whether or not gains accrue which are chargeable under that section). (TCGA92/S10A(7)).

The extended time limit permits gains accruing in the tax year of departure from the UK to be assessed at any time up to two years after 31 January next following the year of return to the UK notwithstanding any other time limit for the making of an assessment.

If the conditions of Section 10A TCGA 1992 are not satisfied then the normal assessment time limits will apply.