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HMRC internal manual

Capital Gains Manual

Private residence relief: outline of guidance

The guidance below explains the operation of private residence relief as follows

  • identification of the dwelling house, see CG64230+ 
  • identification of an individuals only or main residence, see CG64420+ 
  • part of a dwelling house used as an individuals only or main residence, see CG64650+ 
  • the period for which entitlement to relief is considered, see CG64920+ 
  • identification of the garden or grounds of the residence, see CG64350+ 
  • determination of the permitted area of garden or grounds, see CG64800+ 
  • computation of relief, see CG64970+ 
  • exchanges of interests in residences, see CG65150+ 
  • acquisition of or expenditure on the residence for the purpose of realising a gain, see CG65200+ 
  • division of the residence on separation or divorce or dissolution of a civil partnership, see CG65300+ 
  • private residence relief on disposal of settled property, see CG65400+ 
  • residence provided for a dependent relative, see CG65550+.