Personal tax – guidance

Private Residence Relief: HS283 Self Assessment helpsheet

Tax relief available when you sell or dispose of your main home.

Documents

HS283 Private Residence Relief (2014)

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HS283 Private Residence Relief (2013)

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Detail

This guide explains the tax relief that may be available when you sell or dispose of your main home. It can apply to a house, flat, houseboat or fixed caravan which is your home, or part of a house which is your home, or part of the garden attached to your home.