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The commentary below considers the exposure of UK resident individuals who are non-domiciled in the UK to tax on capital gains. For an overview of the taxation of capital gains generally, see C1.101.

For the meaning of residence, see E6.101. For the meaning of domicile, see E6.300A.

For details of the capital gains tax liability of individuals who (a) are UK resident and domiciled, (b) are UK non-resident, or (c) leave or arrive in the UK in the tax year, see C1.201. For a discussion of the capital gains tax issues relating to spouses and civil partners, see C1.202. For the capital gains tax position of ambassadors, diplomatic staff and members of visiting forces, see C1.221.

For the rate of capital gains tax that applies to gains realised by individuals, see C1.107.

When considering the rules discussed below, bear in mind that the Channel Islands and the Isle of Man are considered to be overseas for tax purposes.