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HMRC internal manual

Capital Gains Manual

Private residence relief: garden and grounds: ownership: differing interests in dwelling house and land

It may also be the case that the interest which a person has in some or all of the land is not the same as the interest that they have in the dwelling house. For example, a person may own the freehold of the dwelling house and a 20 year lease on a neighbouring plot of land which is used as part of the grounds of the house.

If the other conditions for relief are fulfilled, relief will be available on a disposal of the land.