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Official guidance
Capital Gains Manual

CG10900P · Introduction and computation: persons chargeable: effects of residence, ordinary residence and domicile

  • CG10900 · Effects of residence/domicile: introduction and layout of instructions
  • CG10910 · Effects of residence/domicile: meaning of terms
  • CG10918 · Effects of residence/domicile: residence etc: individuals - for years up to and including 2012-13
  • CG10919 · Effects of residence/domicile: residence etc: individuals - years from 2013-14
  • CG10921 · Effects of residence/domicile: residence etc: losses
  • CG10930 · Effects of residence/domicile: domicile: section 12 TCGA 1992
  • CG10950 · Effects of residence/domicile: residence etc: companies
  • CG10960 · Effects of residence/domicile: residence etc: settlements
  • CG10970 · Effects of residence/domicile: persons changing residence status
  • CG10972 · Effects of residence/domicile: change of residence: ESC D2 - for years up to and including 2012-13
  • CG10974 · Effects of residence/domicile: arrivals during a tax year - for years up to and including 2012-13
  • CG10976 · Effects of residence/domicile: departures during a tax year - for years up to and including 2012-13
  • CG10978 · Effects of residence/domicile: arrivals and departures during a tax year - split year treatment for years from 2013-14
  • CG10980 · Effects of residence/domicile: settlements
  • CG11000 · Effects of residence/domicile: partnerships
  • CG11020 · Effects of residence/domicile: gains arising to non-resident companies: section 13 TCGA 1992
  • CG11030 · Effects of residence/domicile: gains arising to non-resident settlements
  • CG11040 · Effects of residence/domicile: exemption: double taxation agreements
  1. Introduction and computation: chargeable persons: contents
  2. Introduction and computation: persons chargeable: effects of residence, ordinary residence and domicile: contents

CG10900P | Introduction and computation: persons chargeable: effects of residence, ordinary residence and domicile: contents

From HM Revenue & Customs · Capital Gains Manual

Contents18 entries

  1. CG10900Effects of residence/domicile: introduction and layout of instructions
  2. CG10910Effects of residence/domicile: meaning of terms
  3. CG10918Effects of residence/domicile: residence etc: individuals - for years up to and including 2012-13
  4. CG10919Effects of residence/domicile: residence etc: individuals - years from 2013-14
  5. CG10921Effects of residence/domicile: residence etc: losses
  6. CG10930Effects of residence/domicile: domicile: section 12 TCGA 1992
  7. CG10950Effects of residence/domicile: residence etc: companies
  8. CG10960Effects of residence/domicile: residence etc: settlements
  9. CG10970Effects of residence/domicile: persons changing residence status
  10. CG10972Effects of residence/domicile: change of residence: ESC D2 - for years up to and including 2012-13
  11. CG10974Effects of residence/domicile: arrivals during a tax year - for years up to and including 2012-13
  12. CG10976Effects of residence/domicile: departures during a tax year - for years up to and including 2012-13
  13. CG10978Effects of residence/domicile: arrivals and departures during a tax year - split year treatment for years from 2013-14
  14. CG10980Effects of residence/domicile: settlements
  15. CG11000Effects of residence/domicile: partnerships
  16. CG11020Effects of residence/domicile: gains arising to non-resident companies: section 13 TCGA 1992
  17. CG11030Effects of residence/domicile: gains arising to non-resident settlements
  18. CG11040Effects of residence/domicile: exemption: double taxation agreements
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