HMRC internal manual

Capital Gains Manual

From:: HM Revenue & Customs
Published: 12 March 2016
Updated:: 11 June 2026 - See all updates

CG66996 - Gifts: computation: emigration of donee

Page Archived content now covered in CG66450C

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).