CG26500P - Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013: contents

Effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013

1. CG26500

   Arrival in and departure from UK: meaning of 'temporary non-residence' - year of departure 2013-14 or later
2. CG26505

   Arrival in and departure from UK: importance of establishing the correct 'year of departure' 2013-14 or later
3. CG26506

   Arrival in and departure from UK: importance of establishing the correct 'year of departure' 2013-14 or later - overlap between definitions
4. CG26510

   Arrival in and departure from UK: temporary non-residence: gains or losses excluded from TCGA92/S10A - year of departure 2013-14 or later
5. CG26520

   Arrival in and departure from UK: temporary non-residence: layout of guidance - year of departure 2013-14 or later
6. CG26530

   Arrival in and departure from UK: temporary non-residence: persons within the scope of TCGA92/S10A - year of departure 2013-14 or later
7. CG26540

   Arrival in and departure from UK: temporary non-residence: meaning of terms - year of departure 2013-14 or later
8. CG26550

   Arrival in and departure from UK: temporary non-residence: main conditions for TCGA92/S10A to apply - year of departure 2013-14 or later
9. CG26560

   Arrival in and departure from UK: temporary non-residence: practical questions - year of departure 2013-14 or later
10. CG26565

    Arrival in and departure from UK: temporary non-residence: section 10A example 1 - year of departure 2013-14 or later
11. CG26568

    Arrival in and departure from UK: temporary non-residence: section 10A example 2 - year of departure 2013-14 or earlier
12. CG26570

    Arrival in and departure from UK: temporary non-residence: gains of non-resident companies and settlements - year of departure 2013-14 or later
13. CG26580

    Arrival in and departure from UK: temporary non-residence: losses attributed to participators in non-resident companies - year of departure 2013-14 or later
14. CG26590

    Arrival in and departure from UK: temporary non-residence: attribution of gains to settlor - year of departure 2013-14 or later
15. CG26600

    Arrival in and departure from UK: temporary non-residence: gains or losses excluded from scope of section 10A* - year of departure 2013-14 or later
16. CG26610

    Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A - year of departure 2013-14
17. CG26620

    Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A: example - year of departure 2013-14 or later
18. CG26630

    Arrival in and departure from UK: temporary non-residence: held-over gains - year of departure 2013-14 and later
19. CG26640

    Arrival in and departure from UK: temporary non-residence: trade conducted in UK through branch or agency - year of departure 2013-14 or later
20. CG26650

    Operation of S10A for Non-UK Domiciled individuals - No claim to Remittance Basis - year of departure 2013-14 or later
21. CG26660

    Operation of S10A* for Non-UK Domiciled individuals - Remittance Basis claimed - year of departure 2013-14 or later
22. CG26665

    Remittance Basis - year of departure from 2013-14 but departure before 8 July 2015.
23. CG26670

    Arrival in and departure from UK: temporary non-residence: interaction with DTA's - Effect on residence periods- year of departure 2013-14 or later
24. CG26680

    Arrival in and departure from UK: temporary non-residence: interaction with DTA's - impact on length of period of temporary non-residence- year of departure 2013-14 or later
25. CG26690

    Arrival in and departure from UK: temporary non-residence: interaction with DTA's - impact on period of temporary non residence- leaving the UK examples - year of departure 2013-14 or later
26. CG26695

    Arrival in and departure from UK: temporary non-residence: interaction with DTA's - impact on period of temporary non residence- returning to the UK examples - year of departure 2013-14 or later
27. CG26700

    Arrival in and departure from UK: temporary non-residence: interaction with DTA's - is gain within s10A- year of departure 2013-14 or later
28. CG26710

    Arrival in and departure from UK: temporary non-residence: interaction with DTA's - credit for foreign tax paid- 2013-14 and later years
29. CG26800

    Arrival in and departure from UK: temporary non-residence: Transitional rules for year of departure 2013-14 to 2015-16
30. CG26810

    Arrival in and departure from UK: temporary non-residence: interaction with NRCGT