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CG26100P | Individuals: effects of residence, ordinary residence and domicile: temporary non-residents: year of departure 2012 to 2013 or earlier: contents

From HM Revenue & Customs · Capital Gains Manual

Contents38 entries

  1. CG26100Individuals: effects of residence, ordinary residence and domicile: temporary non-residents: arrival in and departure from UK: temporary non-residence: introduction
  2. CG26110Arrival in and departure from UK: meaning of ‘temporary non-residence’ - year of departure 2012-13 or earlier
  3. CG26111Arrival in and departure from UK: temporary non-residence: effect of TCGA92/S10A and ESCD2 - year of departure 2012-13 or earlier
  4. CG26113Arrival in and departure from UK: temporary non-residence: Statutory Residence Test and year of return - year of departure 2012-13 or earlier
  5. CG26114Arrival in and departure from UK: temporary non-residence: Statutory Residence Test and year of return - year of departure 2012-13 or earlier - Examples
  6. CG26116Arrival in and departure from UK: temporary non-residence: provisions not changed - year of departure 2012-13 or earlier
  7. CG26118individuals: effects of residence, ordinary residence and domicile: temporary non-residents: Arrival in and departure from UK: temporary non-residence: gains or losses excluded from TCGA92/S10A - year of departure 2012-13 or earlier
  8. CG26140Arrival in and departure from UK: temporary non-residence: layout of guidance - year of departure 2012-13 or earlier
  9. CG26150Arrival in and departure from UK: temporary non-residence: persons within the scope of TCGA92/S10A - year of departure 2012-13 or earlier
  10. CG26155Arrival in and departure from UK: temporary non-residence: meaning of terms - year of departure 2012-13 or earlier
  11. CG26156Arrival in and departure from UK: temporary non-residence: main conditions for TCGA92/S10A to apply - year of departure 2012-13 or earlier
  12. CG26161Arrival in and departure from UK: temporary non-residence: practical questions - year of departure 2012-13 or earlier
  13. CG26170Arrival in and departure from UK: temporary non-residence: systematic approach - year of departure 2012-13 or earlier
  14. CG26171Arrival in and departure from UK: temporary non-residence: section 10A example - year of departure 2012-13 or earlier
  15. CG26172Arrival in and departure from UK: temporary non-residence: ESCD2 example (1) - year of departure 2012-13 or earlier
  16. CG26173Arrival in and departure from UK: temporary non-residence: ESCD2 example (2) - year of departure 2012-13 or earlier
  17. CG26174Arrival in and departure from UK: temporary non-residence: testing - year of departure 2012-13 or earlier
  18. CG26200Arrival in and departure from UK: temporary non-residence: gains of non-resident companies and settlements - year of departure 2012-13 or earlier
  19. CG26201Arrival in and departure from UK: temporary non-residence: losses attributed to participators in non-resident companies - year of departure 2012-13 or earlier
  20. CG26203Arrival in and departure from UK: temporary non-residence: losses: example - year of departure 2012-13 or earlier
  21. CG26220Arrival in and departure from UK: temporary non-residence: attribution of gains to settlor - year of departure 2012-13 or earlier
  22. CG26230Arrival in and departure from UK: temporary non-residence: gains or losses excluded from scope of section 10A - year of departure 2012-13 or earlier
  23. CG26231Arrival in and departure from UK: temporary non-residence: assets acquired by an offshore trust or close company - year of departure 2012-13 or earlier
  24. CG26240Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A - year of departure 2012-13 or earlier
  25. CG26243Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A: example - year of departure 2012-13 or earlier
  26. CG26250Arrival in and departure from UK: temporary non-residence: held-over gains - year of departure 2012-13 or earlier
  27. CG26260Arrival in and departure from UK: temporary non-residence: trade conducted in UK through branch or agency - year of departure 2012-13 or earlier
  28. CG26270Arrival in and departure from UK: temporary non-residence: assessment time limits - year of departure 2012-13 or earlier
  29. CG26280Operation of S10A for Non-UK Domiciled individuals - No claim to Remittance Basis - year of departure 2012-13 or earlier
  30. CG26282Operation of S10A for Non-UK Domiciled individuals - Remittance Basis claimed - year of departure 2012-13 or earlier
  31. CG26284Operation of S10A for Non-UK Domiciled individuals - Transitional rules for Remittance Basis users for pre 2008-09 gains - year of departure 2012-13 or earlier
  32. CG26287Operation of S10A for Non-UK Domiciled individuals - Remittance Basis - year of departure 2012-13 and return 2017-18
  33. CG26290Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - year of departure 2012-13 or earlier
  34. CG26300Arrival in and departure from UK: temporary non-residence: application of ESC D2 - year of departure 2012-13 or earlier
  35. CG26301Arrival in and departure from UK: temporary non-residence: gains in year of departure - year of departure 2012-13 or earlier
  36. CG26305Arrival in and departure from UK: temporary non-residence: gains in year of arrival or return - years up to and including 2012-13
  37. CG26310Individuals: effects of residence, ordinary residence and domicile: temporary non-residents: arrival and departure from UK: temporary non-residence: interaction with NRCGT – year of departure 2012-13 or earlier
  38. CG26400Individuals: Effects of residence, ordinary residence and domicile: Relief for New Residents on Foreign Gains (from 6 April 2025)