Arrival in and departure from UK: temporary non-residence: application of ESC D2 - year of departure 2012-13 or earlier
The provisions of TCGA92/S10A apply only to gains accruing during ‘intervening years’, the complete tax years between the years of departure and return. However an individual who satisfies the conditions for Section 10A TCGA 1992 may dispose of assets in the parts of the year of departure or year of return when not resident in the UK. Gains accruing on such disposals will be chargeable under TCGA92/S2.
The terms of extra statutory concession D2, which allows the years of commencement and cessation of residence in the United Kingdom to be split for Capital Gains Tax purposes, are broadly in line with those of Section 10A TCGA 1992. So if Section 10A would apply to a gain which accrued in an intervening year then ESCD2 will not apply to the years of departure and return: Section 2 will charge gains which accrue in those years at times when the individual is not resident or not ordinarily resident in the UK.
You should note that the exclusions and exceptions for gains on certain disposals within Section 10A TCGA 1992 do not apply to disposals made in the years of departure and return.
See CG25700+ for further guidance on the application of ESCD2.