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HMRC internal manual

Capital Gains Manual

Arrival in and departure from UK: temporary non-residence: Statutory Residence Test and year of return - year of departure 2012-13 or earlier

With the introduction of the Statutory Residence Test for 2013-14 and subsequent years there were also changes made to TCGA92/S2 and TCGA92/S10A. Care needs to be taken when considering which provisions should be applied.

Where the year of departure is 2012-13 or an earlier year the provisions of TCGA/S10A as they applied at that time have continuing effect where the year of return falls within a year to which the Statutory Residence Test rules apply. This could potentially be any of the years 2013-14 to 2017-18.

For 2013-14 and later years the Statutory Residence Test Rules must be used to determine the individual’s residence position for 2013-14 and each subsequent year. For the purposes of applying TCGA92/S10A in such cases the effect of split-year treatment is ignored and an individual will be regarded as resident or not resident for the whole of the year.

Once a person’s residence position is known for a particular year it can then be determined if that year is an intervening year or the year of return see CG26156.

There are examples at CG26114.