Can anyone please help me with the following:
I left the UK in late 2011 to work abroad and returned in early 2017. During this period I also sold property abroad resulting in a capital gain. I satisfy 3 of the 4 conditions of Section 10A of TCGA 1992 but not the first one (as I am non-resident for 2016/17 under the sufficient ties test).
My only income is an overseas pension which is remitted to the UK every month by my non-UK employer.
1. As I left the UK before 2013, am I liable to CGT even though I am non-resident for 2016/17?
2. If not, do I need to file a return for 2016/17 due to the 2 months’ pension (around £2,000) that falls in the tax year?
3. If so, how will it be dealt with, would it be under split-year treatment?
Thanks
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