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HMRC internal manual

Capital Gains Manual

Effects of residence, ordinary residence/domicile: subjects

For information about assessing resident or ordinarily resident* individuals on the gains arising to non resident companies in which the individual is a direct or indirect shareholder, or a direct or indirect participator where gains accrue on or after 28 November 1995, see CG57200+.

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