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HMRC internal manual

Capital Gains Manual

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

The concessionary treatment under paragraph 2 of ESCD2 is available only where the individual was not resident and not ordinarily resident* in the United Kingdom for the whole of at least four out of the seven years of assessment immediately preceding the year of assessment in which he or she left the United Kingdom. If this condition is met then the individual is not chargeable to Capital Gains Tax on gains from disposals made after the date of departure.

Where the individual has been resident or ordinarily resident* in any part of four out of the seven preceding years then gains from disposals made in the year of departure, after the date of departure, are chargeable to Capital Gains Tax, whether or not he or she ever returns to the UK to become resident again.

*Ordinary residence does not need to be considered for 2013-14 and subsequent years.