Taxation of Chargeable Gains Act 1992 section 1M

Temporary non-residents

Section 1M deals with the capital gains tax treatment of individuals who leave the UK temporarily and dispose of assets during their period of non-residence, ensuring that gains and losses are brought back into charge when they return.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.