nickwong

Hi, I am checking the details of bed and break rule in https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51560#IDATR33F In my case, I bought the share the first time in Hong Kong back in 2006, the transactions are as follows transaction 1: Bought share "A" in 22-Sep-06 as a non-UK tax resident transaction 2: Sold share "A" in 4-Apr-22 as UK tax resident transaction 3: Bought share "A" in 11-Apr-22 as UK tax resident CG51560 mentioned that This ‘bed and breakfasting’ rule does not apply if the person who makes the disposal was not resident in the United Kingdom for tax purposes at the time of the relevant acquisition if that acquisition was on or after 22 March 2006, irrespective of the time of the disposal. Where this is the case, the usual share identification rules apply, see CG51555. But I am not sure which acquisition it refers to, transaction 1 or 3? In transaction 1 I was a non-UK tax resident but in transaction 3 I was a UK tax resident. So in transaction 2, does bed and breakfast rule apply? Thank you.