Page 12 - F6 Slides (CGT,TT,ET AND PT)

Periods of absence deemed to be ordinarily

resident

• A natural person or a beneficiary of a special trust is treated as being

ordinarily resident in a residence for a continuous period of up to two

years if he does not reside in it during this period for any of the

following reasons:

The residence was offered for sale while it was his primary residence and he

vacated it due to the acquisition, or intended acquisition, of a new primary

residence.

The residence was erected on land acquired for the purposes of building his

primary residence.

The residence was accidentally rendered uninhabitable.

The taxpayer died.