A: No. Only losses that arose under NRCGT can be carried forward and set against NRCGT gains. This is because for the loss to be allowable it must have arisen on the disposal of an asset which would have been taxable on the non-resident had it been disposed of at a gain.
Losses rising during a period of UK residency will be carried forward and can only be set against gains that arise during a future period of UK residency.
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