Crossheading NRCGT returns
From legislation.gov.uk
Contents
- Section 12ZA Interpretation of sections 12ZB to 12ZN
- Section 12ZB NRCGT return
- Section 12ZBA Elective NRCGT return
- Section 12ZC Single return in respect of two or more non-resident CGT disposals
- Section 12ZD NRCGT returns: grant and exercise of options
- Section 12ZE NRCGT return to include advance self-assessment
- Section 12ZF The “amount notionally chargeable”
- Section 12ZG Cases where advance self-assessment not required
- Section 12ZH NRCGT returns and annual self-assessment: section 8
- Section 12ZI NRCGT returns and annual self-assessment: section 8A
- Section 12ZJ Sections 12ZA to 12ZI: determination of residence status
- Section 12ZK Amendment of NRCGT return by the taxpayer
- Section 12ZL Correction of NRCGT return by HMRC
- Section 12ZM Notice of enquiry
- Section 12ZN Amendment of return by taxpayer during enquiry