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Although there is no general occasion of charge to capital gains tax on an individual ceasing to be resident in the UK (subject to the temporarily non-resident rules, as to which see E6.137C, and the rules relating to trustees, as to which see I5.1217), any gains which were held over (at a time when the individual was a UK resident transferee for disposals on or after 6 April 2015) on assets which he still owns at the date on which he ceases to be resident are immediately brought back into charge if all the conditions below are met¹. This provision has effect in relation to the holdover reliefs under FA 1980, s 79 (gifts made before 14 March 1989, notwithstanding the abolition of that relief for disposals after that date²), TCGA 1992, s 260 (gifts of non-business assets made after 13 March 1989, see C3.1601) and TCGA 1992, s 165 (gifts of business assets after 13 March 1989, see Division C3.5).

For the provision to apply, the following