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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Reliefs: Private residence relief: Non-residential use and letting: Contents

RELIEFS

Private residence relief

Non-residential use and letting

  1. CG64650
    Private residence relief: non- residential use and letting: introduction
  2. CG64660
    Private residence relief: non-residential use: part of house used for business
  3. CG64663
    Private residence relief: non-residential use: part of house used exclusively for business
  4. CG64670
    Private residence relief: non-residential use: part of house used for business: apportionment
  5. CG64674
    Private residence relief: non-residential use: example: part of house used for business: apportionment
  6. CG64680
    Private residence relief: non-residential use: part of house used for business: farmhouse
  7. CG64690
    Private residence relief: non-residential use: part of house used for owner's office/employment
  8. CG64695
    Private residence relief: gains: private residence of adult placement carers
  9. CG64700
    Private residence relief: letting: introduction
  10. CG64702
    Private residence relief: letting: lodger
  11. CG64710
    Private residence relief: letting: relief for letting of residential accommodation
  12. CG64713
    Private residence relief: letting: meaning of let as residential accommodation
  13. CG64716
    Private residence relief: letting: husband and wife, civil partners, trustees and dependent relatives
  14. CG64719
    Private residence relief: letting: building not a dwelling house
  15. CG64721
    Private residence relief: letting: gain arising by reason of letting
  16. CG64723
    Private residence relief: letting: application to letting trades
  17. CG64735
    Private residence relief: letting: complete relief on part let
  18. CG64736
    Private residence relief: letting: restricted relief on part let
  19. CG64737
    Private residence relief: letting: whole residence let for period
  20. CG64738
    Private residence relief: letting: jointly owned residence
  21. CG64739
    Private residence relief: letting: residence partly used for trade
  22. CG64750
    Private residence relief: part of dwelling house unused
  23. CG64760
    Private residence relief: change in use: introduction
  24. CG64764
    Private residence relief: change in use: method of adjustment
  25. CG64767
    Private residence relief: change in use: no adjustments
  26. CG64771
    Private residence relief: change in use: incorrect application of TCGA92S224(2)