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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Migration of companies: Contents

Effects of residence and migration on companies

Migration of companies

  1. CG42300
    Migration of companies: company residence
  2. CG42301
    Migration of companies: company residence: pre-15/3/88
  3. CG42302
    Migration of companies: company residence: 15/3/88-29/11/93
  4. CG42303
    Migration of companies: company residence: from 30/11/93
  5. CG42310
    Migration of companies: changing a company's residence: pre-15/3/88
  6. CG42311
    Migration of companies: changing a company's residence: 15/3/88-29/11/93
  7. CG42312
    Migration of companies: changing a company's residence: 15/3/88-29/11/93
  8. CG42313
    Migration of companies: changing a company's residence: from 30/11/93
  9. CG42314
    Migration of companies: changing a company's residence: from 30/11/93
  10. CG42315
    Migration of companies: residence: settlement of liabilities
  11. CG42320
    Migration of companies: residence: company becoming dual resident
  12. CG42321
    Migration of companies: residence: company becoming treaty non-resident
  13. CG42350
    Migration of companies: arrivals in UK: becoming resident in UK
  14. CG42360
    Migration of companies: departures from UK: ceasing to be resident in UK
  15. CG42370
    Migration of companies: exit charges
  16. CG42380
    Migration of companies: restriction of roll-over relief on ceasing UK residence
  17. CG42390
    Migration of companies: postponement of exit charges
  18. CG42400
    Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187
  19. CG42410
    Migration of companies before January 2020: postponed charges: example
  20. CG42420
    Migration of companies before January 2020: recovery of postponed charges: example
  21. CG42430
    Migration of companies before January 2020: reduction of recovery charge for unused losses