A potential client left UK during 2009/10 to work abroad full time on 5 year contract. In the current year she has disposed of UK property resulting in a loss on one and a gain on the other, leaving gains around £40k. Seems she is caught for UK CGT since not out for a complete income tax year (minimum requirement). If so what are the mechanics for returning this and does she get CGT annual exemption 2010/11. Thanks for your help.