Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

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

When considering if TCGA92/S10A applies in a case it is necessary to consider carefully the period of temporary non-residence. Where this is 5 years or less then subject to other conditions being met (see CG26550) s10A will apply.

Where s10A may be in point there are three initial questions:

  1. Is the individual resident or not resident for the year?
  2. Is the year a split year?
  3. Is the individual Treaty resident in another territory for any part of the year or UK part of the year (for a split year)?

If an individual is Treaty non-resident in the UK for part of a residence period that would otherwise be a period of sole UK residence this will effect:

  • The length of the period of temporary non-residence (see CG26690) and
  • What happens when the gain is already caught by other provisions (see CG26700).