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Entrepreneurs Relief for non UK resident

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I am a non UK resident since Aug 2019. I had a limited company which went under voluntary liquidation in tax year 2020-21 and capital distribution received in same tax year. As a non resident I understand I am not required to pay capital gain tax/entrepreneurs relief tax. Can I still make a protective claim for Entrepreneurs Relief in my current tax return, so that I am charged capital gain tax at 10% if I return within temporary non residence period. If yes, please advise how to make such a claim. 

Thank you!

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By AndyC555
11th Jan 2022 08:56

"please advise how to make such a claim"

1 - Get some paid for advice from a qualified professional

2 - Follow that advice.

Thanks (4)
Replying to AndyC555:
By I'msorryIhaven'taclue
11th Jan 2022 09:05


Better hurry, as you've left it rather late. And because you're something of a square peg be prepared to pay weekend rates for that valuable service.

Thanks (1)
By Hugo Fair
11th Jan 2022 14:49

I'm guessing that you've been searching the internet and found the Taxation note at

"A temporary non-resident may make a gain qualifying for entrepreneurs’ relief in a year of non-residence, but be charged in the year of return to the UK. Unfortunately, here it is clear that a protective claim should be made for the year of disposal within the normal time limit, even though the gain is charged to UK tax only in the year of return."

But this is an old document (ER was replaced by BADR on 6 April 2020) ... which is another reason that you're being advised to find/appoint a professional adviser.
And you really do have very few days in which to get it all sorted!

Thanks (1)
By Tax Dragon
11th Jan 2022 15:25


s169M(3) A claim for business asset disposal relief in respect of a qualifying business disposal must be made on or before the first anniversary of the 31 January following the tax year in which the qualifying business disposal is made.

Taken straight from the Great Big Book Of Tax Law.

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