Thank you Malcolm for pointing me to s. 10AA(4).
It deals with the scenario that the individual is not a UK resident at all in those 5 years. Does this include them being UK tax resident under the SRT but treaty non-resident?
I was wondering how we would deal with HS302 form, if the individual pays 0% CGT on disposal in the other country, but to obtain relief under HS302 the credit needs to be at lets say 10% UK CGT rate.
How does annual relief work?
Thank you