Taxation of Chargeable Gains Act 1992 section 271ZA

Visiting forces and staff of designated allied headquarters

Section 271ZA ensures that members of visiting forces and staff of designated allied headquarters are not treated as UK resident for capital gains tax purposes solely because of their presence in the UK in that capacity.

• Applies where an individual qualifies under the visiting forces and allied headquarters rules in section 833 of ITA 2007 throughout a period
• Any such period spent in the UK is disregarded and is not treated as a period of UK residence for capital gains tax purposes
• The individual's residence and domicile status are treated as unchanged by that period of presence in the UK
• The effect is to shield these individuals from UK capital gains tax that would otherwise arise from being treated as UK resident