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HMRC internal manual

Capital Gains Manual

Arrival in and departure from the UK: individuals becoming or ceasing to be resident in UK

For the years up to and including 2012/13 when an individual who is not ordinarily resident in the UK arrives in the UK intending to settle here, he or she becomes resident from the date of arrival and is thus resident for part of the year of assessment in which the arrival occurs. Similarly a temporary resident, see CG25100, who spends more than six months in the UK in a year of assessment is resident for that part of the year of assessment during which he or she is in the UK.

When an individual emigrates part way through a year of assessment, he or she may be treated as not resident and not ordinarily resident from the day after the date of departure.

For the years 2013-14 onwards a Statutory Residence Test (SRT) was introduced for individuals. An individual will be resident or not resident in the UK for a year of assessment. However in certain circumstances the individual may be entitled to split year treatment. See CG25797+.

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