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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: contents

Particular types of company/organisation

Charge on members of non-resident companies

  1. CG57200
    Non-resident companies: attribution of gains to participants
  2. CG57213
    Non-resident companies: reports
  3. CG57214
    Non-resident companies: layout of guidance
  4. CG57220
    Non-resident companies: basic conditions: for TCGA92/S13: the company
  5. CG57221
    Non-resident companies: basic conditions for TCGA92/S13: the participator
  6. CG57222
    Non-resident companies: basic conditions for TCGA92/S13: beneficiaries: TCGA92/S13(14)
  7. CG57260
    Non-resident companies: TCGA92/S13: participators' fractional interests
  8. CG57270
    Non-resident companies: TCGA92/S13: liaison with other offices
  9. CG57275
    Non-resident companies: TCGA92/S13: amount attributable
  10. CG57276
    Non-resident companies: charge under TCGA92/S13: examples
  11. CG57280
    Non-resident companies: computation of TCGA92/S13 charge: example 1
  12. CG57281
    Non-resident companies: computation of TCGA92/S13 charge: example 2
  13. CG57282
    Non-resident companies: computation of TCGA92/S13 charge: example 3
  14. CG57283
    Non-resident companies: computation of TCGA92/S13 charge: example 4
  15. CG57290
    Non-resident companies: indirect interests: introduction
  16. CG57291
    Non-resident companies: indirect interests UK resident shareholder in the chain of participators
  17. CG57295
    Non-resident companies: losses: - general
  18. CG57298
    Non-resident companies: losses: years of assessment
  19. CG57301
    Non-resident companies: exemptions
  20. CG57302
    Non-resident companies: election for 2012-13
  21. CG57305
    Non-resident companies: exemptions: participation level for gain to be attributable
  22. CG57310
    Non-resident companies: exemptions: assets used for trading carried on outside the UK
  23. CG57311
    Non-resident companies: exemptions: foreign currency and currency bank accounts: TCGA92/S13(5)(c)
  24. CG57312
    Non-resident companies: exemptions: UK permanent establishment: TCGA92/S13(5)(d)
  25. CG57313
    Non-resident companies: exemptions: Furnished Holiday Accommodation
  26. CG57314
    Non-resident Company: exemptions: Economically Significant Activities – for 2012-13 and later years
  27. CG57315
    Non-resident Company: exemptions: Economically Significant Activities – for 2012-13 and later years - practical considerations
  28. CG57319
    Non-resident Company: exemptions: Disposal of assets where the arrangements did not involve a tax avoidance motive – for 2012-13 and later years
  29. CG57350
    Non-resident companies: capital dividends/distributions of gains
  30. CG57351
    Non-resident companies: gains accruing on/after 28/11/95: outline of tax credit relief
  31. CG57354
    Non-resident companies: time limit for distribution of gains
  32. CG57360
    Non-resident companies: quantifying tax set-off available following capital dividends or distributions
  33. CG57362
    Non-resident companies: need to have paid tax under Section 13(2)
  34. CG57365
    Non-resident companies: examples of relief under TCGA92/S13(5A) on a distribution to participators
  35. CG57366
    Non-resident companies: examples of relief: TCGA92/S13(5A): company dissolved: payment to participators
  36. CG57370
    Non-resident companies: tax adjustment and reliefs: disposal of interest by UK resident participator: TCGA92/S13(7)
  37. CG57371
    Non-resident companies: disposal of interest/shares by UK resident
  38. CG57375
    Non-resident companies: tax adjustment and reliefs: tax relief ordering rules: TCGA92/S13(7A)
  39. CG57377
    Non-resident companies: exemption for pension schemes
  40. CG57380
    Non-resident companies: tax adjustment and reliefs: double taxation agreements
  41. CG57381
    Non-resident companies: double taxation agreements: overseas tax payable by non-resident company: SP D23
  42. CG57382
    Non-resident companies: double taxation agreements: tax credit relief
  43. CG57383
    Non-resident companies: double taxation agreements: tax deducted in computing gain
  44. CG57384
    Non-resident companies: double taxation agreements: foreign tax paid by a non-resident company
  45. CG57390
    Non-resident companies: double taxation agreements: Payment of UK tax by non-resident company
  46. CG57395
    Non-resident companies: tax adjustment and reliefs: non-resident trustees
  47. CG57400
    Non-resident companies: non-resident group
  48. CG57401
    Non-resident companies: non-resident group
  49. CG57402
    Non-resident companies: non-resident group: Reliefs for: non-resident groups
  50. CG57403
    Non-resident companies: non-resident group: degrouping charges
  51. CG57404
    Non-resident companies: non-resident group: section 14: UK resident
  52. CG57410
    Non-resident companies: compliance
  53. CG57411
    Non-resident companies: compliance: information powers