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HMRC internal manual

Capital Gains Manual

Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: contents

CG73860+ is concerned with the interaction between non-resident CGT and ‘ATED-related’ CGT, and gives detailed coverage of the rules for computations where disposals are within the scope of both sets of charging provisions.