8.1.1 Capital gains tax planning

Please refer to 2.4 and 3.2 for guidance on the capital gains tax rules in respect of non-residents and for reference to legislation and HMRC guidance.

An individual returning to live in the UK needs to consider the tax implications – both in the UK and in the country where he is resident – of selling assets (including investments), and to determine whether he should sell any of them before or after becoming resident again in the UK.

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