CGT - returning non-resident

[Roger59]

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

[wamstax]

Unfortunately you were not absent from the UK for 5 complete tax years so that under the "old rules" your gain(s) would have been deemed to accrue on the date that you returned to the UK.

see the following link for more information
https://www.gov.uk/tax-return-uk

also for the SRT see the following which might assist. https://www.gov.uk/government/uploads/s ... 078500.pdf and refer to Chapter 6 of the guidance