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Legislation
Taxes Management Act 1970

Crossheading NRCGT returns

  • 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
  1. PART II RETURNS OF INCOME AND GAINS
  2. Crossheading NRCGT returns

Crossheading NRCGT returns

From legislation.gov.uk

Contents

  1. Section 12ZA Interpretation of sections 12ZB to 12ZN
  2. Section 12ZB NRCGT return
  3. Section 12ZBA Elective NRCGT return
  4. Section 12ZC Single return in respect of two or more non-resident CGT disposals
  5. Section 12ZD NRCGT returns: grant and exercise of options
  6. Section 12ZE NRCGT return to include advance self-assessment
  7. Section 12ZF The “amount notionally chargeable”
  8. Section 12ZG Cases where advance self-assessment not required
  9. Section 12ZH NRCGT returns and annual self-assessment: section 8
  10. Section 12ZI NRCGT returns and annual self-assessment: section 8A
  11. Section 12ZJ Sections 12ZA to 12ZI: determination of residence status
  12. Section 12ZK Amendment of NRCGT return by the taxpayer
  13. Section 12ZL Correction of NRCGT return by HMRC
  14. Section 12ZM Notice of enquiry
  15. Section 12ZN Amendment of return by taxpayer during enquiry
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