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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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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. 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
  23. 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
  24. 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
  25. 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
  26. 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
  27. CG26710
    Arrival in and departure from UK: temporary non-residence: interaction with DTA's - credit for foreign tax paid- 2013-14 and later years
  28. CG26800
    Arrival in and departure from UK: temporary non-residence: Transitional rules for year of departure 2013-14 to 2015-16
  29. CG26810
    Arrival in and departure from UK: temporary non-residence: interaction with NRCGT