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Contents

Official guidance
Capital Gains Manual

CG78300P · Chattels and other assets: foreign currency

  • CG78300 · Foreign currency: introduction
  • CG78305 · Foreign currency
  • CG78310 · Foreign currency: assets acquired or sold for currency
  • CG78315 · Foreign currency: personal expenditure of individuals
  • CG78316 · Foreign currency: identification of disposals with acquisitions
  • CG78320 · Foreign currency: foreign currency bank accounts - introduction
  • CG78321 · Foreign currency: foreign currency bank accounts - periods from 6 April 2012
  • CG78322 · Foreign currency: foreign currency bank accounts - periods up to 5 April 2012
  • CG78323 · Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits - periods up to 5 April 2012
  • CG78324 · Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits: position before 6 April 2010
  • CG78325 · Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits for individuals - SP10/84 for periods up to 5 April 2012
  • CG78327 · Foreign currency: foreign currency bank accounts: aggregation of debits and credits - for periods up to 5 April 2012
  • CG78328 · Foreign currency: foreign currency bank accounts: aggregation of debits and credits: example for periods up to 5 April 2012
  • CG78334 · Foreign currency: debts in currency owing to non-domiciled persons - for periods up to 5 April 2012
  • CG78335 · Foreign currency: foreign currency loans
  • CG78336 · Foreign currency: example
  • CG78400 · Foreign currency: exchange control
  • CG78401 · Foreign currency: delayed remittances
  • CG78402 · Foreign currency: time limit
  • CG78403 · Foreign currency: assessment of deferred gains
  • CG78408 · Foreign currency: example
  • CG78409 · Foreign Currency - practical considerations with returns
  1. Chattels and other assets: foreign currency: contents
  2. Foreign currency: exchange control

CG78400 | Foreign currency: exchange control

From HM Revenue & Customs · Capital Gains Manual

Exchange control was introduced into the United Kingdom shortly before the outbreak of the 1939-45 war and was abolished on 24 October 1979. For instructions on the interaction of exchange control and Capital Gains Tax, see CG3710+ in the old CG manual.

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