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Posted Wed, 13 Mar 2024 14:48:28 GMT by DeltaCharlie
I have been non tax resident for more than 15 years and have purchased all of my shares during this time. Do I need to sell the shares to realise the gains before returning to the UK to avoid UK CGT?
Posted Tue, 26 Mar 2024 17:23:26 GMT by HMRC Admin 19 Response
Hi,

You do not pay Capital Gains Tax on other UK assets, for example shares in UK companies, unless you return to the UK within 5 years of leaving. You can see guidance here: 

Capital Gains Tax: what you pay it on, rates and allowances

Thank you.
Posted Wed, 27 Mar 2024 05:47:53 GMT by DeltaCharlie
Reply appreciated but it does not answer my question, as far as I can understand. When I sell my shares after I become UK tax resident, am I liable for UK CGT on all gains accrued during the previous 15 years of non-tax residence?
Posted Thu, 28 Mar 2024 15:55:43 GMT by HMRC Admin 25 Response
Hi DeltaCharlie,
Capital gains is due in the country you are resident at when the item is sold.
Thank you. 
Posted Sun, 31 Mar 2024 23:42:24 GMT by VinayD17
Hi, I am a UK resident currently, and hold shares that vested during an employment while I was outside the UK and a non-UK resident. Am I liable for CGT when I sell these shares now as a UK resident or do I only pay CGT on shares that vested while I was a UK resident ?
Posted Thu, 04 Apr 2024 17:45:35 GMT by HMRC Admin 25 Response
Hi VinayD17z,
Yes, CGT will be due as they have already vested.
Thank you. 

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