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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents

RELIEFS

Private residence relief

Computation of relief

  1. CG64970
    Private residence relief: computation of relief: introduction
  2. CG64977
    Private residence relief: computation of relief: general rule
  3. CG64985
    Private residence relief: final period exemption
  4. CG64986
    Private residence relief: final period exemption: disposal by disabled persons etc. from 6 April 2014
  5. CG64990
    Private residence relief: final period exemption: cannot exceed gain
  6. CG65003
    Private residence relief: delay in taking up residence: ESC D49
  7. CG65009
    Private residence relief: good reasons for exceptional delay in taking up residence
  8. CG65013
    Private residence relief: relief for two dwelling houses for same period
  9. CG65030
    Private residence relief: periods of absence: introduction
  10. CG65040
    Private residence relief: periods of absence
  11. CG65046
    Private residence relief: periods of absence: conditions
  12. CG65047
    Private residence relief: periods of absence: no other residence
  13. CG65050
    Private residence relief: residence before/after period of absence
  14. CG65065
    Private residence relief: example: several periods of absence for different reasons
  15. CG65066
    Private residence relief: example: period of absence exceeds the specified limit
  16. CG65067
    Private residence relief: periods of absence: example: individual prevented from returning to residence
  17. CG65068
    Private residence relief: periods of absence: example: where absence by one spouse or civil partner is treated as absence of the other
  18. CG65070
    Private residence relief: periods away from property: specific points for NRCGT
  19. CG65080
    Private residence relief: losses
  20. CG65090
    Private residence relief: furnished holiday lettings: rolled-over gain
  21. CG65100
    Private residence relief: partly exempt land: introduction
  22. CG65110
    Private residence relief: example: full relief despite business use
  23. CG65111
    Private residence relief: example: partial relief despite residential use
  24. CG65112
    Private residence relief: partial business use of dwelling house
  25. CG65113
    Private residence relief: example: sale of dwelling house: land exceeds permitted area
  26. CG65114
    Private residence relief: example: sale of dwelling house: land exceeds permitted area
  27. CG65119
    Private residence relief: disposal of part of garden or grounds
  28. CG65124
    Private residence relief: example: disposal of garden/grounds within permitted area: separate asset
  29. CG65125
    Private residence relief: example: disposal of garden/grounds within permitted area: part-disposal
  30. CG65126
    Private residence relief: example: disposal partly within permitted area: separate asset
  31. CG65127
    Private residence relief: example: disposal partly within permitted area: part-disposal