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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CG73700C - Capital Gains Manual: Land: Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: contents

Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019

  1. CG73700
    Non-resident CGT - when and why it was introduced
  2. CG73710P
    The Charge to Non-Resident CGT, and the exemptions
  3. CG73740P
    Disposals of a UK Residential Property Interest: contents
  4. CG73760P
    Individuals: Special rules, and computation: contents
  5. CG73810P
    Companies: Special rules: contents
  6. CG73860P
    Interaction between Non-Resident CGT and ATED-related CGT: contents

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