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This guidance note discusses the capital gains tax (CGT) position of the following categories of people:

1. •

   qualifying new residents (for gains and losses arising from 6 April 2025 onwards)

2. •

   UK resident and domiciled or deemed domiciled in the UK (for gains and losses arising prior to 6 April 2025) and UK residents who are not qualifying new residents (for gains and losses arising from 6 April 2025 onwards)

3. •

   UK resident but not domiciled or deemed domiciled (for gains and losses arising prior to 6 April 2025)

4. •

   UK non-residents

The guidance note does not cover the position of temporary non-residents. These are people who are no longer UK resident but remain within the scope of the UK CGT regime. See the Temporary non-residence and UK capital gains tax liability of temporary non-residents guidance notes.

Guidance on reporting foreign capital gains and losses is given at the end of this guidance note.