Selling a block of UK shares after you have moved to France is not a “UK tax event that France ignores”. Once you have your domicile fiscal (tax home) in France, article 4 A of the code général des impôts (CGI, the French tax code) taxes you on worldwide income. Listed shares, funds, investment-trust units and most unlisted holdings are valeurs mobilières (transferable securities). The gain on a sale for value is a plus-value mobilière (chargeable gain on securities). It is not the same tax as UK Capital Gains Tax, it is not the same as the French tax on UK dividends, and it is not the same as the tax on selling a UK house.

This note is for the British resident who has already moved, or is about to move, and who is staring at a contract note from a UK broker, a Form 1042-style statement, an HMRC calculation, or a French avis d’impôt (tax assessment) that has just added a line nobody explained. Three questions matter. First: does France tax the sale at all, and on what facts? Second: how is the euro gain built, and is the 31.4 per cent prélèvement forfaitaire unique (PFU, the flat-rate levy often called the “flat tax”) automatic? Third: if the United Kingdom also claims tax — in particular under the six-year clawback in the 2008 treaty — how do you declare the sale on form 2074, claim any credit, and challenge a reassessment? The article does not cover buying French property, creating a company, or the PEA (plan d’épargne en actions, a French share wrapper). Those files belong elsewhere.

Brexit did not repeal the France–United Kingdom tax treaty signed in London on 19 June 2008, published by decree no. 2010-20 of 7 January 2010, and still applied as such by the Cour administrative d’appel de Paris in no. 23PA02576 of 11 April 2025. Capital gains sit in article 14 of that convention, not in article 13 (which deals with royalties). The ordinary rule for listed UK shares is residence-state taxation. The dangerous paragraph is article 14(6), which keeps a UK taxing right over a person who was a UK resident at any time in the six previous tax years. That is the clause that turns a “simple” French PFU bill into a double-tax file. The rest of this note follows that sequence: French charge first, treaty second, declaration and challenge last.

I. Do I pay French tax when I sell my UK shares after moving to France?

A. When does France tax a British seller, and which UK holdings fall under article 150-0 A?

French income tax starts with residence, not with nationality and not with the flag on the share certificate. Article 4 A is short and blunt: “Les personnes qui ont en France leur domicile fiscal sont passibles de l’impôt sur le revenu en raison de l’ensemble de leurs revenus. Celles dont le domicile fiscal est situé hors de France sont passibles de cet impôt en raison de leurs seuls revenus de source française.” In English: people with their tax home in France are liable to income tax on all their income; people whose tax home is outside France are liable only on French-source income. A British passport does not create a French exemption. A UK broker does not keep the gain “offshore”. If you are a French tax resident, a sale of Barclays, Shell, an FTSE tracker or a private UK company is inside the French net unless a specific exclusion applies.

Article 4 B of the CGI says who has that tax home: “1. Sont considérées comme ayant leur domicile fiscal en France au sens de l’article 4 A : a. Les personnes qui ont en France leur foyer ou le lieu de leur séjour principal ; b. Celles qui exercent en France une activité professionnelle, salariée ou non, à moins qu’elles ne justifient que cette activité y est exercée à titre accessoire ;”. The third head, quoted by the Conseil d’État in decision no. 436570 of 16 July 2020, is “c. Celles qui ont en France le centre de leurs intérêts économiques.” One head is enough. A couple who kept a London flat, a UK bank and a UK doctor, but whose family home, school run and weekday life are in Paris, will usually have their foyer (household) in France. A person who works in France, unless the work is accessory, is resident under 4 B 1 b. A person whose fortune, share portfolio and business decisions sit in France can be resident under 4 B 1 c even if the passport is British and the broker is in Edinburgh. Dual residence is then sorted by article 4 of the 2008 treaty (permanent home, centre of vital interests, habitual abode, nationality). That tie-breaker is a separate proof file; it is mapped in the firm’s note on proving tax residence when a couple is split between France and the UK.

Once residence is French, the charging provision for securities is article 150-0 A of the CGI, in force in the version dated 21 February 2026. Its opening sentence reads: “Sous réserve des dispositions propres aux bénéfices industriels et commerciaux, aux bénéfices non commerciaux et aux bénéfices agricoles ainsi que des articles 150 UB et 150 UC , les gains nets retirés des cessions à titre onéreux, effectuées directement, par personne interposée ou par l’intermédiaire d’une fiducie, de valeurs mobilières, de droits sociaux, de titres mentionnés au 1° de l’article 118 et aux 6° et 7° de l’article 120 , de droits portant sur ces valeurs, droits ou titres ou de titres représentatifs des mêmes valeurs, droits ou titres, sont soumis à l’impôt sur le revenu.” In plain terms: net gains on sales for value of transferable securities, company rights and similar titles — made directly, through an interposed person or through a fiducie — are subject to income tax, subject to the rules for trading, professional and farming profits and to articles 150 UB and 150 UC (which deal with other asset classes). The Conseil d’État quoted the same charging sentence in decision no. 443914 of 13 September 2021, published in the Recueil Lebon, in a case about a sale of US shares declared on form 2074. The court did not ask whether the company was French. It applied article 150-0 A to foreign titles held in a private portfolio.

That is the point British clients miss. “UK shares” are still valeurs mobilières. So are most unit trusts, OEICs, investment-trust shares, ETFs and the ordinary shares of a UK limited company that is not a property vehicle. What article 150-0 A does not cover, or covers only with other texts, includes: a sale of French or UK land as such (plus-value immobilière); a trading profit if you are in fact a professional dealer; certain carried-interest and management packages; and the separate dividend line, which is income, not a disposal gain. UK dividends received as a French resident are a different treaty article and a different form; they are dealt with in the note on UK dividends, the treaty credit and how to challenge double tax. A sale of a UK house is again different: that is immovable property, taxed under article 14(1) of the treaty in the situs State, and it is mapped in the note on selling a UK house from France.

Two wrappers deserve a warning, not a slogan. A UK ISA is tax-free in the United Kingdom. France does not reproduce that wrapper. Once you are a French tax resident, a disposal inside an ISA is still, for French purposes, a disposal of securities unless a specific French exemption is shown. The ISA article already on this site explains the declaration; it does not cancel article 150-0 A. A French PEA, by contrast, is a French statutory wrapper with its own exits; putting UK shares into a PEA, or winding one up after a move, is a different operational file and is not the subject of this note. Employee share schemes (unapproved options, EMI, RSUs, BSPCE on the French side) can fall partly under salaries and partly under 150-0 A. If the gain is a reward for work in France, do not assume the PFU will save you. The tax office reads the plan rules and the employment contract before it reads the broker note.

The Conseil d’État has also confirmed that article 4 A worldwide taxation reaches securities gains of a French resident even where a treaty is in play. In no. 436570 of 16 July 2020 the court recorded that the taxpayer, “domicilié fiscalement en France au titre de l’année 2013 en vertu de l’article 4 B”, had been assessed to income tax and social contributions “à raison de profits sur instruments financiers à terme, de dividendes et de gains de cession de valeurs mobilières”. The dispute then moved to the treaty tie-breaker. The method is always the same, and the Conseil d’État restated it on 9 October 2024 in decision no. 472947: the judge looks first at French law to see whether the charge is valid, and only then at whether the convention stands in the way. Brexit did not invert that order.

B. How is the plus-value calculated, and is the 31.4 per cent PFU automatic?

The gain is not “what the broker shows in sterling”. It is a euro figure built by article 150-0 D of the CGI. The first paragraph, in the version in force since 21 February 2026, begins: “1. Les gains nets mentionnés au I de l’article 150-0 A sont constitués par la différence entre le prix effectif de cession des titres ou droits, net des frais et taxes acquittés par le cédant, et leur prix effectif d’acquisition par celui-ci diminué, le cas échéant, des réductions d’impôt effectivement obtenues dans les conditions prévues à l’article 199 terdecies-0 A, ou, en cas d’acquisition à titre gratuit, leur valeur retenue pour la détermination des droits de mutation.” Sale price actually received, net of costs and taxes borne by the seller, minus acquisition price actually borne by that seller — or, if the shares were inherited or gifted, the value used for transfer duty. Nothing in that sentence says “use the UK CGT computation”. HMRC’s base cost, indexation (long abolished for individuals), bed-and-breakfast rules and annual exempt amount are UK domestic tools. They do not rewrite article 150-0 D.

Currency is where British files break. The Conseil d’État settled the method in no. 443914 of 13 September 2021. The taxpayers had sold 6,880 shares in an American company for 366,972 US dollars, acquired two years earlier for 284,643 dollars. They declared a euro gain of 55,040 euros on the 2074 annex. The tax office recomputed each dollar amount at the exchange rate of its own date and arrived at 135,563 euros. The court held that the court of appeal had not erred in law: “le gain net tiré de l’opération en litige devait être établi globalement à hauteur de la différence entre le prix de cession des titres […] converti en euros sur la base du taux de change du dollar américain à la date de cette cession, et le prix d’acquisition de ces mêmes titres, converti en euros sur la base du taux de change du dollar américain à la date de cette acquisition”. Convert the sale proceeds at the rate on the sale date. Convert the acquisition cost at the rate on the acquisition date. Subtract. Do not convert a ready-made sterling gain at today’s rate. A pound that bought the shares in 2015 is not the pound of 2026. The same arithmetic applies to sterling as to the dollar.

Acquisition cost is equally factual. In decision no. 399399 of 7 February 2018 the Conseil d’État quashed an appeal judgment that had taken as cost only the cash the taxpayer had personally paid on a subscription, without asking whether the unpaid remainder was still a genuine liability forming part of the price. The court sent the case back because the “prix effectif d’acquisition” is the consideration actually placed on the purchaser, not a figure of convenience. For a British seller that means: keep the 2012 contract note, the dividend-reinvestment statements, the rights-issue letters, the inherited-probate value, and the FX evidence. A missing 2014 purchase note is not cured by “the UK broker said the gain was £12,000”.

Losses are ring-fenced. Article 150-0 D 11 provides: “Les moins-values subies au cours d’une année sont imputées exclusivement sur les plus-values de même nature, retenues pour leur montant brut avant application, le cas échéant, des abattements mentionnés aux 1 ter ou 1 quater du présent article ou à l’article 150-0 D ter, imposables au titre de la même année.” Unused losses carry forward “jusqu’à la dixième inclusivement”. You cannot throw a securities loss against salary, against UK rental income, or against a pension. Service-public.fr, in its English-language sheet on securities gains (F21618), states the same ten-year carry-forward and the order of imputation (current-year losses first, then the oldest carried losses). A UK loss that HMRC has already used against a UK gain still has to be rebuilt under article 150-0 D if you want it on the French return. The two computations can diverge, and they often do.

The rate is no longer the old 19 per cent plus 15.5 per cent social package, and it is no longer the 30 per cent figure that still circulates on forums. Article 200 A of the CGI puts the income-tax limb of the PFU at 12.8 per cent for persons fiscally domiciled in France: “B. 1° Le taux forfaitaire mentionné au premier alinéa du présent 1 est fixé à 12,8 %”. The same article, just before that rate, records that the holding-period allowance in article 150-0 D 1 ter or 1 quater “il n’est pas fait application” when the flat rate applies. Social contributions sit on top. Article L. 136-6 of the social-security code charges CSG on the patrimonial income of persons fiscally domiciled in France under article 4 B, including, at e), “Des plus-values, gains en capital et profits soumis à l’impôt sur le revenu”. Article L. 136-8 I 2° of the same code, in the version in force, fixes that CSG rate “A 10,6 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7”. Article 235 ter III of the CGI adds the solidarity levy: “Le taux des prélèvements de solidarité mentionnés au I est fixé à 7,5 %.” The tax administration’s own page, updated on 17 July 2026, states the resulting PFU as a global 31.4 per cent (12.8 per cent income tax and 18.6 per cent social levies). Service-public.fr F21618 says the same 31.4 per cent. That is the figure to work from for a 2026 disposal, not a remembered 30 per cent.

The PFU is the default. It is not a prison. Article 200 A 2 allows a global option for the progressive income-tax scale: “Par dérogation au 1, sur option expresse du contribuable, l’ensemble des revenus, gains nets, profits, plus-values et créances mentionnés à ce même 1 est retenu dans l’assiette du revenu net global défini à l’article 158. Cette option globale est exercée lors du dépôt de la déclaration prévue à l’article 170, et au plus tard avant l’expiration de la date limite de déclaration.” The option is all-or-nothing: dividends, interest, share gains, the lot. It can make sense if your other income is low and you still have a pre-2018 holding-period allowance. It can be expensive if you have a large UK pension in the same year. Social levies remain due on the gross gain even if you opt. Impots.gouv.fr tells you to tick box 2OP on the income-tax return. Do the two computations on paper before you tick anything. A tick that is not revoked in time is a tax choice, not a clerical slip.

II. What if the UK also taxes the gain, and how do I declare and challenge?

A. Article 14 of the France–UK treaty, the six-year clawback and the article 24 credit

French law can tax the gain. The treaty then decides whether the United Kingdom may tax it as well, and how France must relieve any double charge. In the 2008 convention, capital gains are article 14. Article 13 is royalties. Mixing the two numbers is a common internet error and a bad start to a claim. Article 14(1) gives the situs State the right to tax gains on immovable property. Article 14(2) extends a similar situs right to certain unlisted shares, partnership interests and trust interests that derive their value, or the greater part of their value, from immovable property in a contracting State. Article 14(3) covers movable property of a permanent establishment. Article 14(4) covers ships, aircraft and railway vehicles in international traffic. Then comes the residual rule in article 14(5): gains on the alienation of any property not caught by paragraphs 1 to 4 are taxable only in the contracting State of which the seller is a resident.

For a French-resident seller of listed UK ordinary shares, UK tracker funds or most liquid securities, paragraph 5 is the ordinary answer: France only. That is why a clean move, with a clean break of UK residence, often produces a French PFU bill and no UK Capital Gains Tax on those shares. GOV.UK’s page “Capital Gains Tax: what you pay it on” still lists “any shares that are not in an ISA or PEP” among chargeable assets for a UK taxpayer, and it treats “If you’re abroad” mainly through UK property and land. The treaty residual rule is stricter than a slogan and more useful than a forum post: look at article 14(5) first, then at the exceptions.

The exception that hurts recent arrivals is article 14(6). Paragraph 5 does not stop a contracting State taxing, under its own law, a gain made by a person who is, and who has been at any time in the six preceding tax years, a resident of that State, or who is a resident of that State at any time in the tax year of the disposal. In a British mouth: if you were UK-resident in any of the six UK tax years before the sale, or you are UK-resident in the year of sale, the United Kingdom keeps a treaty right to tax the gain under its domestic rules. That is not a French invention. It is in the published 2008 text. It is why selling the entire ISA and the entire dealing account in the first two years after the removal van arrives in France is a planning decision, not a paperwork afterthought.

Article 14(2) is the other trap, and it is easy to walk into if the “shares” are really a property company. Unlisted shares, parts or rights that derive their value, or the greater part of it, directly or indirectly from immovable property situated in a contracting State, are taxable in the State where that property sits. A UK limited company whose only asset is a cottage in the Dordogne, or a French SCI treated as a shareholding, can fall on the wrong side of paragraph 2. Listed shares “faisant l’objet de négociations régulières sur un marché réglementé” are carved out of that head. If you are selling a private company, read the balance sheet before you read the PFU rate.

When both States tax, France does not ignore the UK bill. It applies article 24 of the same convention (elimination of double taxation). For a French resident, article 24(3)(a) keeps the UK-taxable income in the French computation where French domestic law does not exempt it from corporation tax, and it refuses a deduction of the UK tax from that income. The resident is instead entitled, within the conditions and limits of (i), (ii) and paragraph 4, to a tax credit against French tax. For most items the credit equals the French tax corresponding to the income, provided the resident is subject to UK tax on it. For a listed set of articles — including paragraphs 1, 2 and 6 of article 14 — the credit equals the tax paid in the United Kingdom, without exceeding the French tax on that income. A gain that the UK taxes under article 14(6) is therefore in the “tax paid in the United Kingdom, capped by French tax” basket, not in a magical exemption. The credit is claimed; it is not automatic. The Conseil d’État, in no. 472947 of 9 October 2024, recalled that a treaty “ne peut pas, par elle-même, directement servir de base légale à une décision relative à l’imposition” and that the judge must first see whether French law validly charges the tax, then whether the convention blocks it — while still giving effect to clear clauses on the method of eliminating double taxation. The Cour administrative d’appel de Paris, in no. 23PA02576 of 11 April 2025, applied article 24 of the 2008 convention (in that case to employment income under article 15) as a live credit mechanism. The same article 24 is the one you invoke for a 14(6) share gain. Do not cite the 1968 convention; it is not the text in force for a 2026 disposal.

Proof of the UK tax actually paid is not a screenshot of a tax-return summary. It is the HMRC calculation, the payment record, and a consistent residence position. A credit for tax that was never due, or that was later repaid, will not survive a contrôle sur pièces (desk audit). If HMRC did not tax the gain because you were non-resident and article 14(5) applied, there is nothing to credit: you pay the French PFU and you stop. If HMRC did tax it under the six-year clause, you pay France, you claim the article 24 credit up to the French tax on that gain, and you keep both computations. Social levies are a further argument. They are charged by L. 136-6 on French tax residents. A treaty credit built for income tax does not always wash out CSG, CRDS and the solidarity levy. That is a separate legal question, to be argued on the text of the convention’s taxes covered and on the case-law, not by asserting that “PFU is 31.4 per cent so the UK bill wipes it all”.

B. Form 2074, the réclamation deadline and how to challenge a reassessment

The declaration is not optional because “the UK broker already reported it to HMRC”. Impots.gouv.fr describes form 2074 as the return for “plus ou moins values sur cessions de valeurs mobilières, droits sociaux, titres assimilés”, to be attached to the income-tax return. The 2026 millésime is online with notice 2074-NOT. Service-public.fr F21618 adds that you declare the gain with the income of the year of the sale, that a French bank will usually give you a 2561-TER summary for French accounts, and that online filing is mandatory if your main home has internet access. A UK platform will not issue a 2561-TER. You rebuild the 2074 from contract notes, FX rates and article 150-0 D. That is exactly what the taxpayers in Conseil d’État 443914 had done — “un gain net de 55 040 euros dans l’annexe n° 2074 jointe à leur déclaration de revenu global” — before the desk audit recomputed the dollars. The lesson is not “avoid the 2074”. It is “file it with the method the court later approved, not with a converted UK CGT figure”.

On the same return you report the foreign credit, where there is one, on the 2047 annex and the corresponding boxes of the 2042. Article 200 A itself, for foreign investment income taxed at the flat rate, states that withholding tax “est imputé sur l’imposition à taux forfaitaire dans la limite du crédit d’impôt auquel il ouvre droit, dans les conditions prévues par les conventions internationales.” Share disposals are not always withholding situations; UK brokers rarely withhold CGT at source. The credit you need is the article 24 credit for tax paid, not a 15 per cent dividend withholding. Mixing the dividend boxes with the 2074 boxes is a classic source of a later proposition de rectification (proposed reassessment). Keep the 2074, the 2047 and the 2042 talking to each other. If the pre-filled 2042 shows nothing because the broker is in London, silence is not a filing. You add the line.

When the assessment is wrong — wrong FX, a gain that was not a disposal, a 14(5) gain treated as if the UK had taxing rights, a refused credit, social charges on a person who argues a different social-security flag — the first remedy is a réclamation contentieuse (formal tax claim). Article R*196-1 of the livre des procédures fiscales (LPF, the tax-procedure book), in the version in force from 30 July 2026, provides: “Pour être recevables, les réclamations relatives aux impôts autres que les impôts directs locaux et les taxes annexes à ces impôts, doivent être présentées à l’administration au plus tard le 31 décembre de la deuxième année suivant celle, selon le cas : a) De la mise en recouvrement du rôle ou de la notification d’un avis de mise en recouvrement ; b) Du versement de l’impôt contesté lorsque cet impôt n’a pas donné lieu à l’établissement d’un rôle ou à la notification d’un avis de mise en recouvrement ; c) De la réalisation de l’événement qui motive la réclamation.” For a 2025 disposal assessed in 2026, the ordinary long-stop is 31 December 2028, counted from the year of the roll or of the assessment notice. Do not wait for that date. A claim filed while the facts, the contract notes and the HMRC papers are still on the same desk is a different file from a claim filed after the broker has closed the account.

If the administration’s decision on the claim does not give full satisfaction, the dispute goes to the administrative court. Article R. 421-1 of the code of administrative justice states: “La juridiction ne peut être saisie que par voie de recours formé contre une décision, et ce, dans les deux mois à partir de la notification ou de la publication de la décision attaquée.” Two months from notification of the decision on the claim. Income tax and the social charges collected like income tax are an administrative-court matter. A British client in Paris will usually face the Direction régionale des finances publiques d’Île-de-France and, if the claim fails, the Tribunal administratif de Paris. A client in Lyon or Bordeaux files in the local tax directorate and the local administrative court. The two-month clock does not start from a telephone call with an inspector. It starts from the notified decision.

Pay attention to the 10 per cent surcharge. Article 1730 of the CGI provides: “1. Donne lieu à l’application d’une majoration de 10 % tout retard dans le paiement des sommes dues au titre de l’impôt sur le revenu, des contributions sociales recouvrées comme en matière d’impôt sur le revenu […]”. The surcharge applies to sums on a roll or an avis de mise en recouvrement (collection notice) that have not been paid within forty-five days of the collection date. A réclamation can be coupled with a request to postpone payment, on conditions. Ignoring the yellow notice because “the UK already taxed me” is how a 31.4 per cent debate becomes a 31.4 per cent plus 10 per cent plus late-payment interest file. If the underlying tax is later discharged, the surcharge that sat on it falls with it. If it is not, you will have paid for the delay.

What actually wins these files is tedious and specific. For a denied credit: the treaty article (14(5) or 14(6) plus 24(3)(a)(ii)), the HMRC computation, proof of payment, and a residence analysis that does not contradict the UK return. For a bloated euro gain: the two-date FX method of Conseil d’État 443914, Banque de France or tax-office rates, and the contract notes. For a “this was not a disposal”: the legal nature of the event (conversion inside a fund, bed-and-breakfast, gift to a spouse, death). For a property-company argument: article 14(2) and the asset mix. For a person who says they were never French-resident: article 4 B and article 4 of the treaty, with calendars, leases and school certificates, not a covering letter. The tax office will not reconstruct your 2016 purchase price from memory. Neither will the court.

A last practical point on banks. A French establishment must report French-account disposals. A UK platform is under UK reporting. The French tax office still receives financial-account information under the common reporting standard. A 2074 that omits a London dealing account because “it is not a French bank” is a concealment risk, not a clever reading of the form. Declare the account on 3916 as well; that form is about the existence of the foreign account, already covered on this site, and it does not replace the 2074. Two forms, two jobs.

Conclusion

A British tax resident of France who sells UK shares is, first, inside article 4 A and article 150-0 A. The gain is a euro figure under article 150-0 D, with each sterling amount converted on its own date, as the Conseil d’État required in 443914. The default charge is the PFU: 12.8 per cent under article 200 A B 1° plus the social contributions in L. 136-6, L. 136-8 (10.6 per cent CSG on that class) and article 235 ter (7.5 per cent solidarity), presented by the tax administration as 31.4 per cent overall. The progressive-scale option exists, is global, and is exercised on the return. Losses stay inside the securities basket for up to ten years.

The 2008 treaty, still in force after Brexit, then sorts the United Kingdom. Article 14(5) gives ordinary listed-share gains to the residence State. Article 14(6) keeps a UK taxing right where the seller was a UK resident in any of the six previous tax years or in the year of sale. Article 14(2) can drag an unlisted property vehicle back to the situs State. Where the UK has taxed under paragraph 6, article 24(3) gives a French credit equal to the UK tax, capped by the French tax on that income. The credit is claimed on the 2047. The gain itself is declared on the 2074. A wrong assessment is attacked by a réclamation within article R*196-1, then, if needed, before the administrative court within two months under article R. 421-1. Article 1730’s 10 per cent surcharge runs on unpaid rolls. None of that is solved by a UK broker’s sterling PDF, by an ISA label, or by the belief that Brexit cancelled the 2008 convention. It did not.

Need a quick opinion on your case.

A telephone consultation with a lawyer of the firm can be arranged within 48 hours to review your contract notes, your 2074, any HMRC computation and any proposed reassessment.

Call +33 6 46 60 58 22 (Maître Reda Kohen). Write through the contact form. The firm advises British residents and families from Paris and Île-de-France, including files before the Direction régionale des finances publiques d’Île-de-France and the Tribunal administratif de Paris.

Related reading: how to prove tax residence when a couple is split between France and the UK; UK dividends once you are a French resident; selling a UK house from France, the treaty credit and how to challenge double tax; whether a UK ISA stays tax-free after you become a French resident.