{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-87P",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-87P.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/87P",
  "kind": "section",
  "number": "87P",
  "heading": "Sections 87 and 87A: temporary migration after payment disregarded",
  "text": "(1) If—\n(a) as a result of section 87N, no account is taken of a capital payment (or a part of a capital payment) for the purposes of sections 87 and 87A as they apply in relation to a settlement for a particular tax year,\n(b) the recipient beneficiary (where section 87G(2) does not apply in relation to the capital payment), or the settlor (where section 87G(2) does apply in relation to the capital payment), is an individual who is temporarily non-resident,\n(c) the whole or part of the particular tax year constitutes, or forms part of, that individual's temporary period of non-residence,\n(d) either—\n(i) that individual's temporary period of non-residence begins with the start of a tax year and the payment (or part) is received before that tax year, or\n(ii) that individual's temporary period of non-residence begins otherwise than at the start of a tax year and the payment (or part) is received before, or at any time in, the tax year in which that individual's temporary period of non-residence begins, and\n(e) the payment (or part) has not been matched (under section 87A as it applies for tax years before the particular tax year) with—\n(i) the section 1(3) amount for any tax year before the particular tax year, but not earlier than the tax year 2018-19, in which that individual is resident in the United Kingdom, or\n(ii) the section 1(3) amount for any tax year earlier than the tax year 2018-19,\nthe payment (or part) is treated for the purposes of sections 87 and 87A as received (by that individual) in that individual's period of return, and account is to be taken of it accordingly for those purposes.\n(2) Part 4 of Schedule 45 to FA 2013 explains—\n(a) when an individual is to be regarded as “temporarily non-resident”, and\n(b) what “the temporary period of residence” and “the period of return” mean.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 87D-87P inserted (with effect in accordance with Sch. 10 para. 1(12)-(15) of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 87P(1)(e)(i) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 40"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 87P(1)(e)(ii) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 40"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/87P",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}