Guidance

Private Residence Relief: HS283 Self Assessment helpsheet

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

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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.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet has been added for the tax year 2017 to 2018.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.