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Where Taxpayers and Advisers Meet

Entrepreneurs Relief, non resident

Joined:Tue Jan 11, 2022 4:56 am
Entrepreneurs Relief, non resident

Postby Puzzled.CGT » Tue Jan 11, 2022 5:11 am


I am a non UK resident since Aug 2019. I had a limited company which went under voluntary liquidation in tax year 2020-21 and capital distribution received in same tax year. As a UK non resident I understand I am not liable to pay capital gain tax on capital distribution received as part of liquidation though I am eligible for claiming Entrepreneurs relief. I have couple of questions regarding this
1. Do I need to declare the capital gain on SA108 as I am not liable to pay capital gain tax. If yes, in which box?
2. Alternatively, can I make a protective claim for Entrepreneurs Relief if i remain non resident for less than 5 years and return to UK within temporary non residence period. How do I make such claim that ER capital gain tax can be paid in year of return, if applicable?

Many thanks for advise on above queries.

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