CG26140 - Arrival in and departure from UK: temporary non-residence: layout of guidance - year of departure 2012-13 or earlier

Restriction of charge to individuals	see CG26150
Meaning of terms	see CG26155
Main conditions for charge to operate Gains whilst resident
outside UK treated as accruing in tax year of return to UK	see CG26156
Flow charts - conditions summarised	see CG26161
Testing to see if Section 10A applies	see CG26172
Gains of non-resident companies and settlements- attributed gains	see CG26200
Gains (or losses) excluded from charge	see CG26230
Exceptions to the exclusion	see CG26240
Held-over gains	see CG26250
Trade conducted in UK through branch or agency	see CG26260
Assessment time limits	see CG26270
Operation of S10A for Non-UK Domiciled individuals	See CG26280+
Interaction with Double Taxation Agreements	see CG26290
Application of ESC D2 to gains in year of departure and year of return	see CG26300