Cost basis for recent moved to UK, remittance basis

I've purchased US shares in 12/04/2021 at £100. Moved to UK one yar after, in 12/04/2022 when the shares were at £110 market value. If I sell these shares on 12/04/2024 at £120, which is the cost basis for CGT, £100, £110, a time based pro-rata or what?

Hi Darcio Fabri,
The acquisition cost is £100.
The disposal cost £120.  
The gain £20.
Thnak you. 

 

Thank you. But I was told HMRC uses to be fair, and that does not seem to be fair, as for 1/3 ot the time of the appreciation of the shares, I was not a resident. Also if I had sold the shares 1 day before coming to UK for £110, brought the money on the same day, buy the share for £110 on the next day as a resident, and sold now for £120, my gain would be £10 and I would have paid half of the UK tax then?

Hi Darcio Fabri,
apital gains are in the country you are resident in at the time of sale.
If you are non UK domiciled, you can opt not to report any foreign sale as long as the income is not brought to the UK.
Pleae see guidance here:
RE: Cost basis for recent moved to UK, remittance basis
Thank you.