CGT of acquiring an asset while non-resident

Dear Team: Under the anti avoidance rules, I understand if an individual sells an asset subject to CGT while they are a non UK tax resident (living abroad and paying tax in another country) they are required to pay CGT if they return within 5 years to UK. However, if the individual ACQUIRES and SELLS the asset while they are non UK-tax resident, is there any requirement to pay CGT under the UK rules, if they return within five years ? The individual would be tax resident in another country and subject to the rules of that country Regards

Hi Aled,
Please have a look at helpsheet HS278
HS278 Temporary non-residents and Capital Gains Tax (2024)
For guidance on temporary non-residence.
If you meet this criteria, you may have to declare those gains, but can claim a Foreign Tax Credit of up to 100% of the foreign tax paid.
Thank you.