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Official guidance

Capital Gains Manual

CG13500P · Introduction and computation: occassions of charge: non-residents

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CG13500 · Charge on shareholders in non-resident companies: gains made by non-resident companies
CG13550 · Non-residents: UK branch/agency or permanent establishment

Introduction and computation: occasions of charge: contents
Introduction and computation: occassions of charge: non-residents: contents

CG13500P | Introduction and computation: occassions of charge: non-residents: contents

From HM Revenue & Customs · Capital Gains Manual

Contents2 entries

CG13500Charge on shareholders in non-resident companies: gains made by non-resident companies
CG13550Non-residents: UK branch/agency or permanent establishment