Effects of residence, ordinary residence and domicile: layout of guidance
The following paragraphs tell you more about the implications of residence, ordinary residence* and domicile status for the liability to CGT of individuals.
- Residence and ordinary residence*, see CG25200 - CG25203.
- Temporary residence, see CG25100 - CG25101.
- Arrival in and departure from the UK, see CG25700+.
- Domicile and the remittance basis, see CG25300 - CG25440.
If an individual who is neither resident nor ordinarily resident* in the United Kingdom carries on a trade, profession or vocation in the UK through a branch or agency, he or she may be liable to Capital Gains Tax on disposals of assets used in that activity: see CG25500 - 25621.
If an individual who is resident or ordinarily resident* in the United Kingdom is a direct or indirect participator in a non-UK resident company, he or she may be chargeable to Capital Gains Tax in respect of gains which accrue to the company: see CG57200+.
*Ordinary residence only needs to be considered for the years up to and including 2012/13.