Taxation of Chargeable Gains Act 1992 section 87N

Sections 87 and 87A: disregard of payments to migrating beneficiary

Section 87N provides that where a beneficiary (or settlor) receives a capital payment from a non-resident trust while UK resident but later becomes non-UK resident before the payment is fully matched to trust gains, the unmatched portion of that payment is excluded from the matching process for the years in which the relevant person is non-resident.