CG73765 | Non-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*

TCGA92/S10A* is an anti-avoidance provision that applies to individuals who realise capital gains during a period of temporary absence from the UK.

A non-resident taxpayer disposing of UK residential property might in some circumstances potentially face double taxation - under the new non-resident CGT charge at the time of disposal, and again under S10A* on their return to the UK. S10A* was amended to ensure that a second charge does not arise on chargeable non-resident CGT gains.

If the year of departure was 2012-13 or earlier see CG26310.

If the year of departure was 2013-14 or later see CG26810.

*These sections were re-written for disposals from 6 April 2019 see CG10150