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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Private residence relief: periods of absence

TCGA92/S223 (3) (a), (b), (c) and (d)

Not exceeding 3 years

TCGA92/S223 (3) (a)

You may allow relief for periods of absence, for any purpose, which do not exceed three years in total, if the conditions set out in CG65046 are fulfilled. This is illustrated by the example at CG65066.

Office/employment outside UK

TCGA92/S223 (3) (b)

You may allow relief for a period of absence of any length throughout which an individual worked in an employment or office all the duties of which were performed outside the United Kingdom, or a period of absence throughout which the individual lived with a spouse or civil partner who worked in such an employment or office if the conditions set out in CG65046 are fulfilled.

All of the duties of the employment must be performed outside the United Kingdom. You can ignore any return to the United Kingdom for holidays, but you should not ignore any duties which are in practice performed in the United Kingdom even if they are only incidental to the main duties performed outside the United Kingdom.

This relief is illustrated by the example at CG65065.

Absence due to place of work

TCGA92/S223 (3) (c)

You may allow relief for any periods of absence up to a maximum of four years during which the individual could not live in the dwelling house

  • because of the situation of his or her place of work,

or

  • because of any condition reasonably imposed by his or her employer requiring him or her to live elsewhere for the purpose of his or her employment,

if the conditions set out at CG65046 are fulfilled.

This is illustrated by the example at CG65065.

TCGA92/S223 (3) (d)

You may also allow relief if the period of absence as described at S223 (3) (c) above relates to the employment of a spouse or civil partner with whom the individual lived.

You should note that this exemption applies to the self employed in addition to the holder of an office or employment.