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HMRC internal manual

Capital Gains Manual

Private residence relief: periods of absence: example: where absence by one spouse or civil partner is treated as absence of the other


Mr and Mrs S jointly bought a dwelling house in Hastings in November 2004. In January 2006 Mrs S took up employment in Brussels and in that month they bought a house in Brussels to live in during her period of employment. Within the time allowed they nominated the house in Hastings as their main residence, see CG64495.

Mrs S was employed in Brussels until January 2010. In that month they sold their house in Brussels and returned to live in Hastings. They occupied the house in Hastings as their only residence until they sold it in June 2014.

You should allow both Mr and Mrs S full relief as follows.

  • November 2004 - January 2006 - only or main residence
  • January 2006 - January 2010 - period of employment outside the United Kingdom, TCGA92/S223 (3)(b)
  • January 2010 - June 2014 - only or main residence.

Although Mr S was not in employment TCA92/S223(3)(b) allows you to give the same relief to him as was available to Mrs S. However if it were not for TCGA92/S223(3)(b) three years of his period of absence would still qualify for relief under TCGA92/S223 (3)(a).