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Official guidance

Capital Gains Manual

CG42300P · Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Migration of companies

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CG42300 · Migration of companies: company residence
CG42301 · Migration of companies: company residence: pre- 15/3/88
CG42302 · Migration of companies: company residence: 15/3/88-29/11/93
CG42303 · Migration of companies: company residence: from 30/11/93
CG42310 · Migration of companies: changing a company's residence: pre-15/3/88
CG42311 · Migration of companies: changing a company's residence: 15/3/88-29/11/93
CG42313 · Migration of companies: changing a company's residence: from 30/11/93
CG42315 · Migration of companies: residence: settlement of liabilities
CG42320 · Migration of companies: residence: company becoming dual resident
CG42321 · Migration of companies: residence: company becoming treaty non-resident
CG42350 · Migration of companies: arrivals in UK: becoming resident in UK
CG42360 · Migration of companies: departures from UK: ceasing to be resident in UK
CG42370 · Migration of companies: exit charges
CG42380 · Migration of companies: restriction of roll-over relief on ceasing UK residence
CG42390 · Migration of companies before January 2020: postponement of exit charges
CG42400 · Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187
CG42410 · Migration of companies before 1 January 2020: postponed charges: example
CG42420 · Migration of companies before 1 January 2020: recovery of postponed charges: example
CG42430 · Migration of companies before January 2020: reduction of recovery charge for unused losses
CG42312 · Migration of companies: changing a company's residence: 15/3/88-29/11/93
CG42314 · Migration of companies: changing a company's residence: from 30/11/93

Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Migration of companies: Contents
Migration of companies: changing a company's residence: from 30/11/93

CG42314 | Migration of companies: changing a company's residence: from 30/11/93

From HM Revenue & Customs · Capital Gains Manual

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