[CG26610] CG26610 – Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A* – year of departure 2013-14
Sometimes the exclusion from the scope of TCGA92/S10A* afforded to gains accruing during a period of temporary non-residence on assets acquired in the period of temporary non-residence is not appropriate. Some assets acquired by an individual in this period may have a connection with an earlier residence period. These exceptional assets fall under three headings (see below). Where they apply, any gains or losses on the disposal of the assets during the period of temporary non-residence are treated as chargeable in the tax period of return, that is to say they are within the scope of section 10A*.