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Official guidance
Capital Gains Manual

CG25500P · Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident

  • CG25500 · Non residents with a UK branch or agency
  • CG25510 · Non residents with a UK branch or agency: disposals
  • CG25515 · Non residents with a UK branch or agency - individuals - arrivals to and departures from the UK
  • CG25520 · Non residents with a UK branch or agency: disposals: computation
  • CG25530 · Non residents with a UK branch or agency: deemed disposals
  1. Individuals: effects of residence, ordinary residence and domicile: contents
  2. Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident: contents

CG25500P | Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident: contents

From HM Revenue & Customs · Capital Gains Manual

Contents5 entries

  1. CG25500Non residents with a UK branch or agency
  2. CG25510Non residents with a UK branch or agency: disposals
  3. CG25515Non residents with a UK branch or agency - individuals - arrivals to and departures from the UK
  4. CG25520Non residents with a UK branch or agency: disposals: computation
  5. CG25530Non residents with a UK branch or agency: deemed disposals
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