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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Private residence relief: tax returns

There are different return requirements for disposals by individuals and by trustees or personal representatives.


  • no return is required if the disposal is fully relieved from Capital Gains Tax and the acquisition cost of the home is unaffected by gift hold-over relief under the provisions of TCGA92/S260 (see CG67030+).
  • if partial relief is available, the taxpayer should provide the address of the property sold with a computation of the gain or loss
  • relief may not be due if gift hold-over relief has been claimed on a disposal made on or after 10 December 2003 (see CG65440). Relief may be restricted if gift hold-over relief has been claimed on a disposal made before 10 December 2003 (see CG64933).

Trustees or personal representatives

  • a return is required because private residence relief, whether under the provisions of TCGA92/S225 or TCGA92/S225A, must be claimed (see CG65440 (trustees) and CG65460 (personal representatives).

In most cases an assertion that any gain is wholly relieved need not be challenged and a computation of the gain will not be needed. You should look out for disposals which may not be wholly relieved but should consider whether enquiries are worthwhile in trivial cases.