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CG26560 | Arrival in and departure from UK: temporary non-residence: practical questions - year of departure 2013-14 or later

From HM Revenue & Customs · Capital Gains Manual

To decide whether an individual is within the charge under TCGA92/S10A*, it is necessary to take a methodical approach and the following key points will need to be established.

  • The residence position of the individual for any relevant year.

  • What residence periods fall within each year.

  • Whether the individual is Treaty non resident in any part of these residence periods so that they cannot be regarded as periods of sole UK residence.

Once this information is known it will then be possible to determine period A, the year of departure and the period of return.

Further guidance on the impact of Treaty non-residence is in CG26670+.

*This provision was re-written for disposals from 6 April 2019 see CG10150.