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»Ê¹ÚÌåÓýappre is no specific legislation creating an occasion of charge for individuals ceasing to be resident. »Ê¹ÚÌåÓýappy are therefore not subject to an exit charge on emigration.

Even if they become both not resident and not ordinarily resident* they will remain within the charge to Capital Gains Tax until the following 5 April, see CG10970+ and CG25750. However they may be treated as outside the charge from the date of departure by concession or if split-year treatment applies, see CG10972+ and CG10978+.

* For 2013/14 and subsequent years under the Statutory Residence Test rules an individual is either resident or not resident in the UK for a year. Also ordinary residence does not need to be considered.