CG73915 | 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

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.

Guidance