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Remittance Basis: if you're resident but non-domiciled in the UK, you can choose one of two ways of taxing your capital gains:

• the arising basis - you're liable to pay UK tax when you dispose of an asset in the UK or abroad;

• the remittance basis - you're liable to pay UK tax on gains that arise in the UK and foreign gains brought into - remitted to - the UK.

Please see the link below to find out more about:

• residency and domicile - and how they're worked out;

• how the remittance basis affects your income or gains from outside the UK.

Use the Tax Residence Indicator to check whether you are considered to be resident in the UK for the purposes of Income Tax and Capital Gains Tax.

Residency: your residency status in each tax year can affect your tax liability. A new statutory residence test comes into affect from 6 April 2013. Use the Tax Residence Indicator to check whether you are considered to be resident in the UK for the purposes of Income Tax and Capital Gains Tax. See Non-Domicile.

Rights Issue: a rights issue is when a company gives existing shareholders the right to buy extra shares. The number of shares offered is in proportion to each person's existing shareholding. It is also sometimes called a Cash Call.