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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Effects of residence/domicile: temporary residence: example

Mr A and Mrs B both arrive in the UK on 1 January 2009. Neither has had any previous connection with the UK and have not been regarded as resident or ordinarily resident in the UK in the 36 months preceding their arrival here. Both are still in the UK on 5 April 2009.

Mr A intends to settle in the UK. He is therefore treated as resident from the date of his arrival. Strictly he is assessable on all gains realised in 2009-10 but ESC/D2, see CG25720, is applied. As a result for 2009-10 he is only assessable on gains realised in the period 1 January 2009 to 6 April 2010.

By contrast Mrs B is only visiting the UK for an extended holiday. As she has no intention of settling here and as the period she spends here in 2009-10 is less than six months she is not chargeable in respect of any gains realised at any time during 2009-10.

If Mr A and Mrs B arrived in the UK on or after 6 April 2013 their residence status would be determined in accordance with the Statutory Residence Test.