HMRC internal manual

Capital Gains Manual

CG64230 - Private residence relief: identification of the dwelling house: introduction

TCGA92/S222 (1) (a)

The term ‘dwelling house’ is not defined in TCGA92/S222 so when considering the question of what makes up the entity of the dwelling house, we are guided by the principles laid down in case law. The relevant case law and the emerging principles are discussed further at CG64240+.

In the majority of cases the whole of the building in which the individual lives will be the dwelling house. However in some cases the entity making up the dwelling house may comprise of

  • more than one building; see CG64240
  • only part of a building; see CG64305+

There may also be occasions where an individual lives in a building or other structure that does not fall within the definition of what might ordinarily be considered a dwelling house such as a factory, a caravan or a boat. These are discussed further at CG64320+.

In all cases the particular facts and circumstances must be fully considered in order to conclude the question of what is the entity of the dwelling house.