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CG26500P | Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013: contents

From HM Revenue & Customs · Capital Gains Manual

Contents30 entries

  1. CG26500Arrival in and departure from UK: meaning of ‘temporary non-residence’ - year of departure 2013-14 or later
  2. CG26505Arrival in and departure from UK: importance of establishing the correct ‘year of departure’ 2013-14 or later
  3. CG26506Arrival in and departure from UK: importance of establishing the correct ‘year of departure’ 2013-14 or later - overlap between definitions
  4. CG26510Arrival in and departure from UK: temporary non-residence: gains or losses excluded from TCGA92/S10A* - year of departure 2013-14 or later
  5. CG26520Arrival in and departure from UK: temporary non-residence: layout of guidance - year of departure 2013-14 or later
  6. CG26530Arrival in and departure from UK: temporary non-residence: persons within the scope of TCGA92/S10A* - year of departure 2013-14 or later
  7. CG26540Arrival in and departure from UK: temporary non-residence: meaning of terms - year of departure 2013-14 or later
  8. CG26550Arrival in and departure from UK: temporary non-residence: main conditions for TCGA92/S10A* to apply - year of departure 2013-14 or later
  9. CG26560Arrival in and departure from UK: temporary non-residence: practical questions - year of departure 2013-14 or later
  10. CG26565Arrival in and departure from UK: temporary non-residence: section 10A* example 1 - year of departure 2013-14 or later
  11. CG26568Arrival in and departure from UK: temporary non-residence: section 10A* example 2 - year of departure 2013-14 or later
  12. CG26570Arrival in and departure from UK: temporary non-residence: gains of non-resident companies and settlements - year of departure 2013-14 or later
  13. CG26580Arrival in and departure from UK: temporary non-residence: losses attributed to participators in non-resident companies - year of departure 2013-14 or later
  14. CG26590Arrival in and departure from UK: temporary non-residence: attribution of gains to settlor - year of departure 2013-14 or later
  15. CG26600Arrival in and departure from UK: temporary non-residence: gains or losses excluded from scope of section 10A* - year of departure 2013-14 or later
  16. CG26610Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A* - year of departure 2013-14
  17. CG26620Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A*: example - year of departure 2013-14 or later
  18. CG26630Arrival in and departure from UK: temporary non-residence: held-over gains - year of departure 2013-14 and later
  19. CG26640Arrival in and departure from UK: temporary non-residence: trade conducted in UK through branch or agency - year of departure 2013-14 or later
  20. CG26650Operation of S10A* for Non-UK Domiciled individuals - No claim to Remittance Basis - year of departure 2013-14 or later
  21. CG26660Operation of S10A* for Non-UK Domiciled individuals - Remittance Basis claimed - year of departure 2013-14 or later
  22. CG26665Operation of S10A for Non-UK Domiciled individuals - Remittance Basis - year of departure from 2013-14 but departure before 8 July 2015
  23. CG26670Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - Effect on residence periods- year of departure 2013-14 or later
  24. CG26680Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - impact on length of period of temporary non-residence- year of departure 2013-14 or later
  25. CG26690Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - impact on period of temporary non residence- leaving the UK examples - year of departure 2013-14 or later
  26. CG26695Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - impact on period of temporary non residence- returning to the UK examples - year of departure 2013-14 or later
  27. CG26700Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - is gain within s10A*- year of departure 2013-14 or later
  28. CG26710Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - credit for foreign tax paid- 2013-14 and later years
  29. CG26800Arrival in and departure from UK: temporary non-residence: Transitional rules for year of departure 2013-14 to 2015-16
  30. CG26810Individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013: arrival in and departure from UK: temporary non-residence: interaction with NRCGT