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HMRC internal manual

Capital Gains Manual

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

Restriction of charge to individuals see CG26530
Meaning of terms see CG26540
Main conditions for charge to operate see CG26550
Practical questions see CG26560
Gains of non-resident companies and settlements- attributed gains see CG26570+
Gains (or losses) excluded from charge see CG26600
Exceptions to the exclusion see CG26610
Held-over gains see CG26630
trade conducted in UK through branch or agency see CG26640
Operation of S10A for Non-UK Domiciled individuals see CG26650+
Interaction with Double Taxation Agreements see CG26670+