CG64650P - 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. CG64680

   Private residence relief: non-residential use: part of house used for business: farmhouse
5. CG64690

   Private residence relief: non-residential use: part of house used for owner's office/employment
6. CG64695

   Private residence relief: gains: private residence of adult placement carers
7. CG64700

   Private residence relief: letting: introduction
8. CG64702

   Private residence relief: letting: lodger
9. CG64710

   Private residence relief: letting: relief for letting of residential accommodation
10. CG64713

    Private residence relief: letting: meaning of let as residential accommodation
11. CG64716

    Private residence relief: letting: spouses, civil partners, trustees and dependent relatives
12. CG64719

    Private residence relief: letting: building not a dwelling-house
13. CG64721

    Private residence relief: letting: gain arising by reason of letting
14. CG64723

    Private residence relief: letting: application to letting trades
15. CG64735

    Private residence relief: letting: complete relief on part let
16. CG64736

    Private residence relief: letting: restricted relief on part let
17. CG64737

    Private residence relief: letting: whole residence let for period (for disposals prior to 6 April 2020 only)
18. CG64738

    Private residence relief: letting: jointly owned residence
19. CG64739

    Private residence relief: letting: residence partly used for trade
20. CG64750

    Private residence relief: part of dwelling house unused
21. CG64760

    Private residence relief: change in use