Stock trades in tax years prior to moving to UK in regard to CGT and B+B rule

I have a question regarding the bed and breakfast rule and whether it applies to tax years when not tax resident in UK and prior to moving to UK. Say in tax year 2022/23 you are *not* tax resident in UK. During this time you sell a stock X and within 30 days buy it back. Then say the following tax year 2023/24 you move to UK and become tax resident there. Following the move you sell stock X once again. Would the sale and buy prior to moving to UK (and in a tax year when not tax resident in UK) be considered valid? My understanding is the B+B rule applies to tax years you are tax resident and not years prior, but looking for clarity.

Hi Tuf,

You are not taxable on foreign income / gains in the UK, if you were not resident in the UK in the tax year in which the foreign income or gains arise.

You would need to review the guidance at RDR1

Residence, domicile and the remittance basis: RDR1

For the tax year in which you became resident in the UK, to determine if your are tax resident for the whole tax year or non tax resident for the whole tax year.

Thank you.