Guidance

Temporary non-residents and Capital Gains Tax (Self Assessment helpsheet HS278)

Find out about the treatment of Capital Gains Tax during a period abroad.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232024 — See all updates

Documents

HS278 Temporary non-residents and Capital Gains Tax (2023)(2024)

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HS278 Temporary non-residents and Capital Gains Tax (2022)(2023)

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HS278 Temporary non-residents and Capital Gains Tax (2021)(2022)

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HS278 Temporary non-residents and Capital Gains Tax (2020)(2021)

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Details

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
Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  2. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  3. 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.

  4. A new version of the helpsheet has been added for the 2020 to 2021 tax year.

  5. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  6. The 2018 to 2019 helpsheet has been added.

  7. The 2017 to 2018 helpsheet has been added.

  8. The helpsheet has been added for the tax year 2016 to 2017.

  9. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  11. First published.