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HMRC internal manual

Capital Gains Manual

Effects of residence and domicile: charge to Capital Gains Tax

For the years up to and including 2012/13 an individual is within the charge to Capital Gains Tax for any year of assessment during which he or she is at any time in that year of assessment

  • resident and ordinarily resident in the UK

or

  • resident but not ordinarily resident in the UK

or

  • not resident but ordinarily resident in the UK.

For 2013/14 and subsequent years the rules within the Statutory Residence Test will apply and ordinary residence is not considered.

Under the rules within the SRT an individual will be either resident or not resident in the UK for a year of assessment.

However for the year of assessment in which an individual either arrives in or departs from the UK, split year treatment may apply see CG10978.

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

But see CG11000+ and CG27850+ for individuals who are members of a partnership controlled abroad.

An individual’s domicile is not relevant to their chargeability to tax, but it may, if the remittance basis applies, affect the timing of liability in respect of certain gains. See CG25313.