SolvedCG26140 | Arrival in and departure from UK: temporary non-residence: layout of guidance - year of departure 2012-13 or earlier
From HM Revenue & Customs · Capital Gains Manual
| Restriction of charge to individuals | see CG26150 |
|---|---|
| Meaning of terms | see CG26155 |
| Main conditions for charge to operate Gains whilst resident | |
| outside UK treated as accruing in tax year of return to UK | see CG26156 |
| Flow charts - conditions summarised | see CG26161 |
| Testing to see if Section 10A applies | see CG26172 |
| Gains of non-resident companies and settlements- attributed gains | see CG26200 |
| Gains (or losses) excluded from charge | see CG26230 |
| Exceptions to the exclusion | see CG26240 |
| Held-over gains | see CG26250 |
| Trade conducted in UK through branch or agency | see CG26260 |
| Assessment time limits | see CG26270 |
| Operation of S10A for Non-UK Domiciled individuals | See CG26280+ |
| Interaction with Double Taxation Agreements | see CG26290 |
| Application of ESC D2 to gains in year of departure and year of return | see CG26300 |