CG26520 - 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+