Change of https://www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet

Change description : 2026-04-06 00:15:00: Self Assessment helpsheet HS278 for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed. [Guidance and regulation]

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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 20252026 — See all updates

Documents

HS278 Temporary non-residents and Capital Gains Tax (2025)(2026)

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HS278 Temporary non-residents and Capital Gains Tax (2024)(2025)

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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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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 20252026 + show all updates

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

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Update history

2026-04-06 00:15
Self Assessment helpsheet HS278 for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

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.