CG26520 | Arrival in and departure from UK: temporary non-residence: layout of guidance - year of departure 2013-14 or later
From HM Revenue & Customs · Capital Gains Manual
| Restriction of charge to individuals | see CG26530 |
|---|---|
| Meaning of terms | see CG26540 |
| Main conditions for charge to operate | see CG26550 |
| Practical questions | see CG26560 |
| Gains of non-resident companies and settlements- attributed gains | see CG26570+ |
| Gains (or losses) excluded from charge | see CG26600 |
| Exceptions to the exclusion | see CG26610 |
| Held-over gains | see CG26630 |
| trade conducted in UK through branch or agency | see CG26640 |
| Operation of S10A for Non-UK Domiciled individuals | see CG26650+ |
| Interaction with Double Taxation Agreements | see CG26670+ |