SolvedCG73915 | Interaction between Non-Resident CGT and ATED-related CGT: Establishing the correct computational method for disposals potentially liable to both ATED-Related CGT and Non-Resident CGT
From HM Revenue & Customs · Capital Gains Manual
If the disposal is only subject to one of these taxes do not use this table - see either the ATED-Related CGT Guidance at CG73600+ or the Non-Resident CGT Guidance at CG73700+ for standard computational rules.
Has an election been made under Para 5 Sch 4ZZA or Para 2(1)(b) Sch 4ZZB, to use the retrospective basis of computation?
If yes: ATED-related CGT should be calculated under Para 6 Sch 4ZZA (see guidance at CG73638-73640) and NRCGT should be calculated under Para 14 Sch 4ZZB (see guidance at CG73881-73884).
If no: Use the table below to establish the correct computational method.
| Date of disposal | Date of acquisition | First within the scope of ATED (including relievable days) | Case under Sch4ZZA Para 2 | ATED Related CGT Sch 4ZZA Para | NRCGT Sch 4ZZB Para | Gain or loss which is neither Sch 4ZZB Para |
|---|---|---|---|---|---|---|
| 6 April 2015 to 5 April 2016 | Prior to 6 April 2013 | Before 1 April 2015 | 1 | 6A | 13 | 17 |
| 6 April 2015 to 5 April 2016 | Prior to 6 April 2013 | Between 1 April 2015 and 31 March 2016 | 2 | 3 | 13 | 17 |
| 6 April 2015 to 5 April 2016 | 6 April 2013 to 5 April 2015 | Before 1 April 2015 | None | 6A | 13 | 17 |
| 6 April 2015 to 5 April 2016 | 6 April 2013 to 5 April 2015 | Between 1 April 2015 and 31 March 2016 | 2 | 3 | 13 | 17 |
| 6 April 2015 to 5 April 2016 | 6 April 2015 to 5 April 2016 | Between 1 April 2015 and 31 March 2016 | None | 6 | 14 | 18 |
| 6 April 2016 onwards | Prior to 6 April 2013 | Before 1 April 2015 | 1 | 6A | 13 | 17 |
| 6 April 2016 onwards | Prior to 6 April 2013 | Between 1 April 2015 and 31 March 2016 | 2 | 3 | 13 | 17 |
| 6 April 2016 onwards | Prior to 6 April 2013 | From 1 April 2016 | 3 | 3 | 15 | 19 |
| 6 April 2016 onwards | 6 April 2013 to 5 April 2015 | Before 1 April 2015 | None | 6A | 13 | 17 |
| 6 April 2016 onwards | 6 April 2013 to 5 April 2015 | Between 1 April 2015 and 31 March 2016 | 2 | 3 | 13 | 17 |
| 6 April 2016 onwards | 6 April 2013 to 5 April 2015 | From April 2016 | 3 | 3 | 15 | 19 |
| 6 April 2016 onwards | 6 April 2015 to 5 April 2016 | Between 1 April 2015 and 31 March 2016 | None | 6 | 14 | 18 |
| 6 April 2016 onwards | 6 April 2015 to 5 April 2016 | From 1 April 2016 | 3 | 3 | 15 | 19 |
| 6 April 2016 onwards | 6 April 2016 onwards | From 1 April 2016 | None | 6 | 14 | 18 |
Guidance