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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Reliefs: Private residence relief: Identification of the only or main residence: Contents

RELIEFS

Private residence relief

Identification of the only or main residence

  1. CG64420
    Private residence relief: only or main residence: introduction: residence
  2. CG64427
    Private residence relief: only or main residence: meaning of residence
  3. CG64435
    Private residence relief: only or main residence: meaning of residence: judicial interpretation
  4. CG64455
    Private residence relief: only or main residence: meaning of residence: the meaning in a wider context
  5. CG64460
    Private residence relief: only or main residence: meaning of residence: Goodwin v Curtis
  6. CG64465
    Private residence relief: only or main residence: occupation is a requirement
  7. CG64470
    Private residence relief: only or main residence: an interest in a dwelling house is a requirement
  8. CG64477
    Private residence relief: only or main residence: deemed residence
  9. CG64485
    Private residence relief: only or main residence: two or more residences: right of nomination
  10. CG64495
    Private residence relief: only or main residence: two or more residences: time limit for nominating
  11. CG64497
    Private residence relief: only or main residence: two or more residences: date from which a nomination applies
  12. CG64500
    Private residence relief: only or main residence: two or more residences: ESC/D21
  13. CG64510
    Private residence relief: only or main residence: two or more residences: variation of a notice
  14. CG64520
    Private residence relief: only or main residence: two or more residences: form of notice
  15. CG64525
    Private residence relief: only or main residence: two or more residences: nominations on marriage or on registering as civil partners
  16. CG64530
    Private residence relief: only or main residence: two or more residences: treatment of notice
  17. CG64536
    Private residence relief: two or more residences: residences occupied under licence: invalid notices
  18. CG64545
    Private residence relief: two or more residences: no valid notice made
  19. CG64555
    Private residence relief: two or more residences: job related accommodation
  20. CG64575
    Private residence relief: deemed not a residence: residences in another territory - introduction
  21. CG64577
    Private residence relief: deemed not a residence: residences in another territory: non-qualifying tax years
  22. CG64580
    Private residence relief: deemed not a residence: residences in another territory: tax years
  23. cg64582
    Private residence relief: deemed not a residence: residences in another territory: day count
  24. cg64585
    Private residence relief: deemed not a residence: residences in another territory: interaction with absence reliefs
  25. cg64587
    Private residence relief: two or more residences: changes in rules from 6 April 2015: making elections