Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Private residence relief: relief for two dwelling houses for same period

The effect of ESC/D49 is to extend the period of residence in respect of a newly acquired dwelling house. If this means that an individual is treated as having two residences for a period, a nomination under TCGA92/S222 (5), see CG64485+, between them, is not required. Relief will be available for both residences for that period.


An individual puts his current residence up for sale in May 2012. He buys a dwelling house as his new residence in June 2013 but does not move in straight away. He remains in his old residence until it is sold in March 2014 and then moves to the new dwelling house. The gain arising from the old residence, which has always been used as his only or main residence, is wholly relieved. You should allow relief on the new residence from June 2013 under ESC/D49, see CG65003. So relief is available on two residences at the same time for the period between June 2013 and March 2014.