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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Effects of residence, ordinary residence and domicile: meaning of terms

The terms resident and ordinarily resident are defined as having the same meaning as in the Income Tax Acts. Guidance on the meaning of those terms can be found in the Residence Domicile and Remittance Manual see RDRM10000+.

The term domicile should also be interpreted on the same basis as applies for Income Tax. References in the legislation to a person being domiciled in the UK should be taken to include a person who is domiciled in any of England, Wales, Scotland or Northern Ireland. The United Kingdom does not include the Isle of Man or the Channel Islands.

A Statutory Residence Test for individuals was introduced for years from 6/4/2013. For 2013/14 and later years ordinary residence does not need to be considered.

Guidance on the Statutory Residence Test can be found in the RDR3 Guidance Note: Statutory Residence Test (SRT).