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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Effects of residence/domicile: meaning of terms

The terms resident and ordinarily resident have the same meaning as in the Income Tax Acts. The term domicile should also be interpreted on the same basis as applies for Income Tax.

A Statutory Residence Test for individuals was introduced for years from 6/4/2013. In addition for 2013/14 and later years, ordinary residence no longer needs to be considered.

Guidance on the Statutory Residence Test and the meanings of resident, ordinarily resident and domicile can be found in the Residence Domicile and Remittance Manual and in booklet RDR1 and RDR3 Guidance Note: Statutory Residence Test (SRT).