Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Private residence relief: dependent relatives

TCGA92/S226

Relief may also be available on the disposal of a residence which has been provided by an individual to their dependent relative. The residence must be provided rent-free and without any other consideration and must have been occupied by that dependent relative before 6 April 1988. For detailed instructions see CG65550+.