I am leaving the UK shortly - am I liable to capital gains tax in the year I leave the UK?

I am leaving the UK shortly - am I liable to capital gains tax in the year I leave the UK?
31st August 2005

Yes, but if you cease to be resident or ordinarily resident in the UK, you may, by concession (extra statutory concession D2), not be liable to capital gains tax on gains arising to you from disposals made after the date of your departure.

However, you can only qualify for this concession if you were neither resident nor ordinarily resident in the UK for the whole of at least 4 of the 7 tax years immediately preceding the tax year in which you leave the UK.

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