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

HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Reliefs: Private residence relief: Division of residence on separation or divorce or on dissolution of civil partnership: contents

Private residence relief

Division of residence on separation, divorce or dissolution of civil partnership

  1. CG65300
    Private residence relief: separation, divorce or dissolution of civil partnership: introduction
  2. CG65310
    Private residence relief: separation, divorce or dissolution of civil partnership: legal/equitable interests
  3. CG65315
    Private residence relief: separation, divorce or dissolution of civil partnership: computation of gains
  4. CG65319
    Private residence relief: separation, divorce or dissolution of civil partnership: ownership matrimonial or civil partnership home
  5. CG65330
    Private residence relief: separation, divorce or dissolution of civil partnership: jurisdiction of the courts
  6. CG65333
    Private residence relief: separation, divorce or dissolution of civil partnership: action available to Courts
  7. CG65334
    Private residence relief: separation, divorce or dissolution of civil partnership: effect of court action
  8. CG65345
    Private residence relief: separation, divorce or dissolution of civil partnership: transfer between husband and wife or between civil partners
  9. CG65346
    Private residence relief: separation, divorce or dissolution of civil partnership: transfer following divorce or following the dissolution of a civil partnership
  10. CG65356
    Private residence relief: separation, divorce or dissolution of civil partnership: spouse or civil partner transferring interest
  11. CG65365
    Private residence relief: separation, divorce or dissolution of civil partnership: Mesher Orders
  12. CG65375
    Private residence relief: separation, divorce or dissolution of civil partnership: example: transfer of interest
  13. CG65376
    Private residence relief: example: Mesher Order
  14. CG65377
    Private residence relief: example: spouse or civil partner entitled to share of proceeds