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HMRC internal manual

Capital Gains Manual

Operation of S10A for Non-UK Domiciled individuals - Remittance Basis claimed - year of departure 2012-13 or earlier

Where an individual is not domiciled in the UK and for the year 2008-09 or later has elected to be taxed on the remittance basis, TCGA92\S10A applies in the same way as for a UK domiciled individual any gains to which section 10A can apply are ‘foreign chargeable gains’ and are subject to the normal remittance basis rules.


Mr A a non-UK domiciled individual leaves the UK in year 1 and becomes non-resident from the date of leaving the UK.

Whilst living abroad and in year 3 he realises a gain on an asset that has been held for many years and remits the gain to the UK. He then returns to the UK in year 4.

The capital gain made in year 3 is a gain that has arisen in an intervening year and is regarded under S10A as a foreign chargeable gain of year 4 (the year of return).

An election for the remittance basis has been made for year 4 so the foreign chargeable gain will be assessable on the remittance basis.

Further details regarding the operation of the Remittance Basis can be found in the Residence, Domicile and Remittance Basis manual from RDRM30000.

S10A operates in the same way for both UK domiciled and non-domiciled individuals to exclude gains from its scope where the asset disposed of was acquired during the period of temporary non-residence. Further information is given in CG26230.