RDRM12730 - Residence: The SRT: Temporary non-residence: Capital gains and offshore income gains

If an individual has a capital gain that arises in a period when they are temporarily non-resident, (including any gains attributed to them), and the gains are not already charged under other provisions; then the gains will be chargeable to Capital Gains Tax for the period of return. This replaces and updates the temporary non-residence provisions where the year of departure was 2012 to 2013 or an earlier year, details of which are in CG26100. See CG26500 and CG26800 for guidance if an individual left the UK in 2013 to 2014 or a later year.

Where an individual has an offshore income gain that arises during a period when they are temporarily non-resident, that gain is treated in a similar way to a capital gain, as explained above.