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HMRC internal manual

Capital Gains Manual

Effects of residence, ordinary residence/domicile: meaning of terms

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.