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https://www.gov.uk/government/publications/ordinary-residence-anonymised-determinations-2013 Ordinary residence: anonymised determinations 2013 - GOV.UK Anonymised ordinary residence determinations for 2013. ordinary residence anonymised determinations uk https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg25000p CG25000P - Capital Gains manual: individuals: effects of residence, ordinary residence and... capital gains manual individuals effects residence