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HMRC internal manual

Capital Gains Manual

Private residence relief: example: period of absence exceeds the specified limit

An individual bought a dwelling house in May 2004. She occupied it as her only residence until June 2006. In that month she had a large pools win and decided to see the world. She was away until August 2010 when she returned home and occupied the dwelling house again as her only residence until she sold it in March 2014.

You should allow relief as follows.

  • May 2004 - June 2006 - Only or main residence
  • June 2006 - June 2009 - 3 years for any reason, TCGA92/S223 (3)(a)
  • July 2009 - August 2010 - No relief due
  • August 2010 - March 2014 - only or main residence.

Relief is available for a period of absence up to the limit specified in Section 223(3)(a).