Temporary non-residents and Capital Gains Tax (Self Assessment helpsheet HS278)
Find out about the treatment of Capital Gains Tax during a period abroad.
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This guide explains how gains built up during a temporary period abroad will be treated. It will help you to work out whether Capital Gains Tax will be chargeable. It also covers:
- gains of non-resident companies and settlements
- double taxation relief
- split year treatment for the years of arrival and departure under Extra-Statutory Concession D2
Updates to this page
Last updated 6 April 2024 + show all updates
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The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
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The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
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The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
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A new version of the helpsheet has been added for the 2020 to 2021 tax year.
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A new version of the helpsheet has been added for the 2019 to 2020 tax year.
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The 2018 to 2019 helpsheet has been added.
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The 2017 to 2018 helpsheet has been added.
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The helpsheet has been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.