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HMRC internal manual

International Manual

UK residents with foreign income or gains: capital gains tax: Not resident but “ordinarily resident”

A person who is not resident in the UK is chargeable to Capital Gains Tax on chargeable gains accruing to him in a year of assessment if he is ordinarily resident in the UK (TCGA92/S2). (External users should see HMRC’s internet site at for a definition of this term.) Strictly, no foreign tax credit relief is due (either under a treaty or unilaterally), because the person concerned is not resident in the UK. If a claim to tax credit relief is made in these circumstances, the case should be submitted to Personal Tax International (part of Charity, Assets & Residence).