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CG73760P | Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: individuals: special rules and computation: contents

From HM Revenue & Customs · Capital Gains Manual

Contents17 entries

  1. CG73760Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Introduction
  2. CG73763Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Allowable losses
  3. CG73765Non-Resident Capital Gains Tax (NRCGT)–Disposals on or after 6 April 2015 to 5 April 2019:Individuals: Special rules, & computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Temporary non-residents under TCGA92/S10A & 10AA*
  4. CG73767Non-Resident Capital Gains Tax (NRCGT)–Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Death: general provisions
  5. CG73769Land: non-resident Capital Gains Tax (NRCGT) – disposals from 6 April 2015 to 5 April 2019: individuals - special rules and computation: existing CGT provisions for individuals chargeable to non-resident CGT - deemed disposals on exiting the UK
  6. CG73771Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Attribution of gains to other persons
  7. CG73775Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Computation: General scope
  8. CG73779Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Computation: Default method
  9. CG73782Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Default method computation, examples
  10. CG73785Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Election for other forms of computation to apply in place of default method
  11. CG73788Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Election for 'straight-line time apportionment' basis of computation
  12. CG73791Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Straight-line apportionment computation, examples
  13. CG73795Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Cases where asset acquired after 5 April 2015, or election made for retrospective basis of computation
  14. CG73798Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Cases where asset acquired after 5 April 2015, or election made for retrospective basis of computation, examples
  15. CG73801Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Interest subsisting under contract for off-plan purchase
  16. CG73804Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Unascertainable consideration
  17. CG73807Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Computation of unascertainable consideration, examples