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Temporary non-residence, 5-year planning worksheet (TCGA 1992 s.10A)

Worksheet tracking the 5-full-tax-year clock under TCGA 1992 s.10A (temporary non-residence). If you return to UK residence within 5 full tax years AND you were UK-resident for 4 of the 7 preceding years, capital gains realised on pre-departure assets during non-residence wash back into the year of return and are taxed at UK CGT rates applicable to that return year. Worksheet covers entry-test, year-by-year clock tracking, scope of catch-up, and pre-return verification. DOCX and PDF.

Last reviewed: 24 May 2026

Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact HMRC. Read our editorial scope →

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Temporary non-residence, 5-year planning worksheet (TCGA 1992 s.10A)

Statute basis: TCGA 1992 s.10A, temporary non-residence provisions.

Key rule: if you return to UK residence within 5 FULL UK TAX YEARS of departure AND you were UK-resident for 4 of the 7 tax years before departure, capital gains and certain income realised on pre-departure assets during the non-residence period are deemed to arise in the year of return + taxed at UK rates applicable to that return year.

Entry test, start here:
  Were you UK-resident in 4 of the 7 tax years before departure?
    [ ] YES, continue with this worksheet.
    [ ] NO, s.10A does not apply to you. Gains during non-residence are simply outside UK CGT scope; no catch-up risk on return.

Departure clock, start point:
  Year of departure (last UK-resident year): [YYYY/YY]
  Date became non-UK-resident: [DATE]
  SRT basis for non-residence: [Automatic Overseas Test 1 / Test 3 / split-year Case 1 / Case 3 / other]

5-year clock, full tax years required:
  UK tax year runs 6 April to 5 April. Calendar years do not count.

  Year of departure (last UK-resident year): [YYYY/YY] (e.g. 2025/26 if you left October 2025)
  First full tax year of non-residence: [YYYY/YY] (e.g. 2026/27)
  Need 5 full tax years of non-residence: [YYYY/YY] through [YYYY/YY] (e.g. 2026/27 to 2030/31)
  Earliest UK return year for clean exit: [YYYY/YY] (e.g. 2031/32, return on or after 6 April 2031)

  Splitting a tax year via split-year treatment does NOT help, the 5-year clock requires whole tax years of non-residence per s.10A.
  Becoming UK-resident again mid-period RESETS the clock.

What is caught by s.10A catch-up if you return within 5 full tax years:
  - Gains on assets HELD BEFORE departure + disposed of during non-residence period.
  - Gains on assets that stand in the shoes of pre-departure assets (e.g. share-for-share exchange replacements).
  - Gains under deferral / hold-over relief from pre-departure transactions.
  - Pension lump sum payments above the 30k cap during non-residence (specific category).
  - Close company dividend distributions (post-April 2026 expanded scope).

What is NOT caught:
  - Gains on assets ACQUIRED entirely during non-residence period.
  - Foreign-source income during non-residence (outside UK income tax scope for non-residents generally).
  - Gains on UK land + property (separate regime, NRCGT residential from April 2015; commercial from April 2019).

Tracking each tax year, complete for each year of non-residence:

Year 1: [YYYY/YY]
  - Date became non-resident: [DATE]
  - Number of UK days: [N]
  - SRT confirmation: [non-resident under which test]
  - Pre-departure assets disposed: [list]
  - Gains realised: GBP [X]
  - Status: in clock / broken clock

Year 2: [YYYY/YY]
  - UK days: [N]
  - SRT status: [confirmed non-resident]
  - Pre-departure assets disposed: [list]
  - Gains realised: GBP [X]
  - Status: in clock / broken clock

Year 3: [YYYY/YY]
  - UK days: [N]
  - SRT status: [confirmed]
  - Pre-departure assets disposed: [list]
  - Gains realised: GBP [X]
  - Status: in clock / broken clock

Year 4: [YYYY/YY]
  - UK days: [N]
  - SRT status: [confirmed]
  - Pre-departure assets disposed: [list]
  - Gains realised: GBP [X]
  - Status: in clock / broken clock

Year 5: [YYYY/YY]
  - UK days: [N]
  - SRT status: [confirmed]
  - Pre-departure assets disposed: [list]
  - Gains realised: GBP [X]
  - Status: in clock / broken clock

Year 6 onwards: clean territory.
If you have completed 5 full tax years of non-residence + remained non-resident throughout, gains realised in Year 6+ on pre-departure assets are NOT caught by s.10A.

Pre-return verification (before returning to UK):
  [ ] 5 full UK tax years of non-residence completed.
  [ ] No mid-period UK residence triggering reset.
  [ ] SRT non-residence confirmed for each year.
  [ ] Records retained (travel logs, accommodation receipts, employment evidence).
  [ ] Total gains realised on pre-departure assets during non-residence: GBP [X], this is the amount that escapes s.10A IF the 5-year clock cleared.

Common pitfalls:
  - Confusing calendar years with UK tax years (clock = 5 full tax years not 60 months).
  - Counting departure year as one of the 5 years (departure year is split-year typically; does not count as full year of non-residence).
  - Assuming split-year treatment helps the clock.
  - Forgetting that mid-period UK residence resets the clock.
  - Ignoring stand-in-shoes rule, share-for-share and hold-over rollover transactions can carry pre-departure asset status forward.
  - Not realising UK land + property gains are NOT s.10A catch-up, they are already in NRCGT scope.
  - Mistiming a return, returning 4 years 11 months after departure can trigger catch-up.

Statute: TCGA 1992 s.10A; HMRC HS278; HMRC Capital Gains Manual CG26100+.

Guidance, not advice. We explain the rules; we do not assess your situation.

Last reviewed: 24 May 2026