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HMRC internal manual

Capital Gains Manual

Private residence relief: change in use: method of adjustment

Each case must be considered on its merits but the adjustment should reflect

  • the extent to which


  • the length of time over which

each part of the dwelling house has been used as its owner’s only or main residence.

You should allow relief for the final part of the period of ownership for any part of the dwelling house which has at some stage been part of the owners only or main residence, see CG64985+.