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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Private residence relief: letting: husband and wife, civil partners, trustees and dependent relatives

If a husband and wife or civil partners are joint owners of a dwelling house they are to be treated in exactly the same way as any other individuals who are joint owners. Relief under TCGA92/S223(4) is to be computed separately on their individual gains. See the example at CG64738.

Where you are considering the ownership position at the date of separation or divorce or dissolution of the civil partnership you should follow the guidance at CG65310-CG65319.


The further relief provided by TCGA92/S223(4) applies with appropriate adaptations to a gain accruing to trustees of a settlement where the dwelling house has been occupied by a life tenant or other beneficiary, see CG65400+, and has at some time been wholly or partly let.

Dependent relatives

The further relief provided by TCGA92/S223(4), see CG64710+, may also be available in respect of a dwelling house which qualifies for private residence relief because it has been the residence of a dependent relative, see CG65550 +