7.1.1 Rules for non-residents

Subject to the temporary non-residence rules (see 3.9), the general rule is that a person who is non-resident is outside the scope of UK capital gains tax (CGT). If a gain or loss arises during the overseas part of a split year, then this will also be outside the scope of UK CGT. As always, however, there are exceptions.

One exception is the disposal of an interest in UK land. This includes buildings or any other structures, and land under the sea or covered by water (an important factor for house boats).

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