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

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Private residence relief: separation, divorce or dissolution of civil partnership: action available to Courts

The courts can exercise their jurisdiction in the following ways.

  • By recognising an existing equitable interest of the spouse or civil partner who does not have legal title to the dwelling house, see CG65334.
  • By ordering the spouse or civil partner owning the home (or an interest in it) to transfer it to the other spouse or civil partner, for an example see CG65334.
  • By ordering the spouse or civil partner owning the home (or an interest in it) to hold it on trust for the other spouse or civil partner for a limited period, see CG65365+ and the example at CG65376.
  • By ordering the spouse or civil partner owning the home to sell it and to pay the other spouse or civil partner a capital sum out of the proceeds of sale, see the example at CG65377.
  • By both determining that the wife or one of the civil partners had an equitable interest in the home and ordering the husband or other civil partner to transfer some or all of their interest to the wife or to the other civil partner or to pay the wife or the other civil partner a capital sum out of their share of the sale proceeds.