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Posted Thu, 15 Aug 2024 17:44:10 GMT by Ka Man Lai
Dear HMRC, I am holding a BNO Visa for the UK starting from 01 March 2024, and I entered the UK on 29 June 2024. I have some stocks in my Hong Kong bank account. If I sell these stocks within 180 days, will they be exempt from Capital Gains Tax? Also, could you please clarify how the 180 days are counted? Thank you.
Posted Wed, 28 Aug 2024 14:37:33 GMT by HMRC Admin 20 Response
Hi,
No as they will be sold when you are in the UK - Shares and Capital Gains Tax (Self Assessment helpsheet HS284).  
For residence, please refer to RDR3: Statutory Residence Test (SRT)
Thank you.

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