°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
13 May 2026 - See all updates

CG73920P - Non-resident capital gains (NRCG) and the exemptions: disposals from 6 April 2019: contents

  1. CG73920
    NRCG and the exemptions: Disposals from 6 April 2019: Introduction
  2. CG73922
    NRCG and the exemptions: Disposals from 6 April 2019: Interests in UK land
  3. CG73924
    NRCG and the exemptions: Disposals from 6 April 2019: Residential property gains
  4. CG73926
    NRCG and the exemptions: Disposals from 6 April 2019: Dwelling and disposing of residential property
  5. CG73928
    NRCG and the exemptions: Disposals from 6 April 2019: Institutional buildings
  6. CG73930P
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals
  7. CG73960P
    NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CGT from 6 April 2019
  8. CG73970P
    NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CT from 6 April 2019:
  9. CG73980
    NRCG and the exemptions: Disposals from 6 April 2019: Specific occasions where person was not chargeable before 6 April 2019
  10. CG73982
    NRCG and the exemptions: Disposals from 6 April 2019: Other specific provisions
  11. CG73984
    NRCG and the exemptions: Disposals from 6 April 2019: Unascertainable consideration
  12. CG73986
    NRCG and the exemptions: Disposals from 6 April 2019: Interactions with Gifts hold-over and other reliefs
  13. CG73988
    NRCG and the exemptions: Disposals from 6 April 2019: Interactions with exit charges: Deemed disposals on exiting the UK
  14. CG73990
    NRCG and the exemptions: Disposals from 6 April 2019: Attribution of gains to other persons