Arrival in and departure from UK: temporary non-residence: trade conducted in UK through branch or agency - year of departure 2013-14 or later
The provisions relating to temporary non-residents do not affect the tax treatment of gains or losses of a non-resident individual carrying on a trade in the UK through a branch or agency. Such gains or losses should continue to be dealt with under the provisions of TCGA92/S10* and TCGA92/S16(3)*. Also see CG25115 in relation to split years.
*These provisions were re-written for disposals from 6 April 2019 see CG10150.