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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents
  2. CG10200C
  3. CG12700C

CG13500P - Introduction and computation: occassions of charge: non-residents: contents

INTRODUCTION AND COMPUTATION

Occasions of charge

Non-residents

  1. CG13500
    Charge on shareholders in non-resident companies: gains made by non-resident companies
  2. CG13550
    Non-residents: UK branch/agency or permanent establishment
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