Arrival in and departure from UK: temporary non-residence: meaning of terms - year of departure 2012-13 or earlier
TCGA92/S9 and TCGA92/S10A (9)
For the years up to and including 2012-13, the terms ‘resident’ and ‘ordinarily resident’, as referred to in TCGA92/S10A and elsewhere in the TCGA, are defined for Capital Gains Tax purposes as having the same meaning as in the Income Tax Acts. For guidance on the meaning of those terms, see publication HMRC6 (which has replaced leaflet IR20).
For 2013-14 and subsequent years the Statutory Residence Test applies to determine if an individual is resident in the UK. Further detail on the SRT is in the RDR3 Guidance Note: Statutory Residence Test (SRT).
Section 10A also uses the term ‘Treaty non-resident’. This is defined at TCGA92/S288(7B). A person is Treaty non-resident at any time if at that time he is regarded as resident in a territory outside the UK for the purposes of double taxation relief arrangements effective at that time.
An intervening year is a complete tax year in which the individual does not satisfy the residency requirements of S10A. The residency requirements are that during any part of the tax year the individual is resident or ordinarily resident in the UK and not Treaty non-resident.