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Posted Sat, 01 Jul 2023 12:33:56 GMT by
I became tax resident in the Uk after 10 years overseas in 2021/22. I bought shares in 2010 and 2020. Can I realise capital losses on these shares after returning to the Uk? What date is relevant for the base cost ? Where can I find the information about this ?
Posted Thu, 06 Jul 2023 15:51:52 GMT by HMRC Admin 20 Response
Hi Jake Jones,

The time limit for claiming capital losses is 4 years after the end of the tax year in which you disposed of the asset.
For full details of how to calculate and claim capital losses, please refer to the following guidance:  
Capital Gains Tax: what you pay it on, rates and allowances               
CG15800 - Losses: allowable losses

Thank you.

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