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HMRC internal manual

Capital Gains Manual

Annual exempt amount: residence in the UK

The annual exemption is not restricted where an individual or trust becomes or ceases to be resident or ordinarily resident in the United Kingdom during a year of assessment.

Non-resident individuals or trustees trading in the United Kingdom through a branch or agency are entitled to the appropriate exemption.

For non-resident trusts forming part of a group, see CG18113(a).

*For 2013/14 and subsequent years ordinary residence does not need to be considered.