C2C1C3PART II RETURNS OF INCOME AND GAINS
Pt. 2 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Pt. 2 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(1) (with reg. 1(3))
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Ss. 12ZA-12ZN and cross-heading omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(3) (with Sch. 2 para. 32(2))
F112ZAInterpretation of sections 12ZB to 12ZN
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F112ZBNRCGT return
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F112ZBAElective NRCGT return
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F112ZCSingle return in respect of two or more non-resident CGT disposals
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F112ZDNRCGT returns: grant and exercise of options
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F112ZENRCGT return to include advance self-assessment
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F112ZFThe “amount notionally chargeable”
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F112ZGCases where advance self-assessment not required
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F112ZHNRCGT returns and annual self-assessment: section 8
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F112ZINRCGT returns and annual self-assessment: section 8A
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F112ZJSections 12ZA to 12ZI: determination of residence status
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F112ZKAmendment of NRCGT return by the taxpayer
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F112ZLCorrection of NRCGT return by HMRC
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F112ZMNotice of enquiry
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F112ZNAmendment of return by taxpayer during enquiry
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Pt. 2 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)