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HMRC internal manual

Capital Gains Manual

Interaction between Non-Resident CGT and ATED-related CGT: Establishing the correct computational method for disposals potentially liable to both ATED-Related CGT and Non-Resident CGT

If the disposal is only subject to one of these taxes do not use this table - see either the ATED-Related CGT Guidance at CG73600+ or the Non-Resident CGT Guidance at CG73700+ for standard computational rules.

 

Has an election been made under Para 5 Sch 4ZZA or Para 2(1)(b) Sch 4ZZB, to use the retrospective basis of computation?

 

If yes: ATED-related CGT should be calculated under Para 6 Sch 4ZZA (see guidance at CG73638-73640) and NRCGT should be calculated under Para 14 Sch 4ZZB (see guidance at CG73881-73884).

 

If no: Use the table below to establish the correct computational method.

 

Date of disposal Date of acquisition First within the scope of ATED (including relievable days) If the disposal is only subject to one of these taxes do not use this table - see either the ATED-Related CGT Guidance at CG73600+ or the Non-Resident CGT Guidance at CG73700+ for standard computational rules.

 

Has an election been made under Para 5 Sch 4ZZA or Para 2(1)(b) Sch 4ZZB, to use the retrospective basis of computation?

 

If yes: ATED-related CGT should be calculated under Para 6 Sch 4ZZA (see guidance at CG73638-73640) and NRCGT should be calculated under Para 14 Sch 4ZZB (see guidance at CG73881-73884).

 

If no: Use the table below to establish the correct computational method.

  ATED Related CGT Sch 4ZZA Para NRCGT Sch 4ZZB Para Gain/Loss which is neither Sch 4ZZB Para        
               
  6 April 2015 to 5 April 2016 Prior to 6 April 2013 Before 1 April 2015 1 6A 13 17
  Between 1 April 2015 and 31 March 2016 2 3 13 17    
  6 April 2013 to 5 April 2015 Before 1 April 2015 None 6A 13 17  
  Between 1 April 2015 and 31 March 2016 2 3 13 17    
  6 April 2015 to 5 April 2016 Between 1 April 2015 and 31 March 2016 None 6 14 18  
  6 April 2016 onwards Prior to 6 April 2013 Before 1 April 2015 1 6A 13 17
  Between 1 April 2015 and 31 March 2016 2 3 13 17    
  From 1 April 2016 3 3 15 19    
  6 April 2013 to 5 April 2015 Before 1 April 2015 None 6A 13 17  
  Between 1 April 2015 and 31 March 2016 2 3 13 17    
  From 1 April 2016 3 3 15 19    
  6 April 2015 to 5 April 2016 Between 1 April 2015 and 31 March 2016 None 6 14 18  
  From 1 April 2016 3 3 15 19    
  6 April 2016 onwards From 1 April 2016 None 6 14 18  

 

Guidance

Schedule Para From To
       
Sch 4ZZA Cases 1,2, 3 CG73636  
Sch 4ZZA 3 CG73626 CG73628
Sch 4ZZA 6 CG73632 CG73634
Sch 4ZZA 6A CG73642 CG73643
Sch 4ZZB 13 CG73873 CG73877
Sch 4ZZB 14 CG73881 CG73884
Sch 4ZZB 15 CG73887 CG73891
Sch 4ZZB 17 CG73894 CG73897
Sch 4ZZB 18 CG73894 CG73897
Sch 4ZZB 19 CG73894 CG73897