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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

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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

Capital Gains Manual
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

CG25520 | Non residents with a UK branch or agency: disposals: computation

From HM Revenue & Customs · Capital Gains Manual

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