I am likely to be selling shares eligible for Business Asset Disposal Relief / Entrepreneur's Relief this year. I am temporarily non-tax resident, and therefore my understanding is no capital gains would be immediately due.
However, I expect that I will become tax resident again before the 5 year time period elapses, and I would still hope to claim disposal relief if possible. I believe the time period for claiming relief would have passed by the time I am resident again.
Are there any options I should consider? I wondered if I could/should pay capital gains now anyway, or at least claim the portion eligible for disposal relief, despite being non-resident, so I do not miss out on disposal relief when capital gains becomes due later? Thank you.