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
20242025 — See all updates
Documents
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
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
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Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 09:00
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.
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
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 09:00
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.
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
Updates to this page
Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 09:00
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.