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HMRC internal manual

Capital Gains Manual

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015: The Charge to Non-Resident CGT, and the exemptions

CG73710+ gives details of the scope of the charge to non-resident CGT - those who are chargeable and the entities that can claim exemption.  It covers concepts like “closely-held companies” and “widely-marketed schemes”.