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Guidance

Private Residence Relief (Self Assessment helpsheet HS283)

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

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet has been added for the tax year 2025 to 2026. The helpsheet for tax year 2021 to 2022 has been removed.

  2. The helpsheet has been added for the tax year 2024 to 2025. The helpsheet for tax year 2020 to 2021 has been removed.

  3. The helpsheet has been added for the tax year 2023 to 2024. The helpsheet for tax year 2019 to 2020 has been removed.

  4. Example 3 'Period of ownership' and example 5 'Period of absence' have been updated as a result of a tribunal case 'Revenue and Customs Commissioners v Gerald Lee and Sarah Lee (2023)'.

  5. The helpsheet has been added for the tax year 2022 to 2023. The helpsheet for 2019 to 2020 has been removed.

  6. The helpsheet has been added for the tax year 2021 to 2022. Helpsheets for 2017 and 2018 have been removed.

  7. The helpsheet has been added for the tax year 2020 to 2021.

  8. From 06 April 2020 the relief available on disposals has changed.

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

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

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

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

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

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

  15. First published.

Documents

HS283 Private Residence Relief (2026)

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HS283 Private Residence Relief (2025)

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HS283 Private Residence Relief (2024)

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HS283 Private Residence Relief (2023)

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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

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