Private residence relief: ownership period: husband and wife or civil partners and legatees
TCGA92/S222 (7) (a) & (b)
If a residence is transferred between a husband and wife or between civil partners of each other the period of ownership of the transferee begins at the start of the period of ownership of the transferor, see CG64950-CG64955.
Under TCGA92/S62 (4)(b) a legatee is deemed to acquire an inherited property on the date of death, see CG31150. The period of ownership begins on that date. In practice a legatee who wishes to use the property as a residence, but who was not already living there, may not be able to do so until a later date. In such cases the period from the date of death until the property begins to be used as a residence does not qualify for relief.