Guidance

Private Residence Relief (Self Assessment helpsheet HS283)

Find out about tax relief available when you sell or dispose of your main home.

Documents

Details

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
  • part of a house which is your home
  • part of the garden attached to your home
Published 4 July 2014
Last updated 19 August 2020 + show all updates
  1. From 06 April 2020 the relief available on disposals has changed.

  2. The helpsheet has been added for the tax year 2019 to 2020.

  3. The helpsheet has been added for the tax year 2018 to 2019.

  4. The helpsheet has been added for the tax year 2017 to 2018.

  5. The helpsheet has been added for the tax year 2016 to 2017.

  6. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  7. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  8. First published.