CG65345 - Private residence relief: separation, divorce or dissolution of civil partnership: transfer between spouses or between civil partners

The consideration to be brought into the computation of the gain on the transfer of an interest in the former matrimonial or civil partnership home between separated spouses or between separated civil partners depends on when the transfer takes place.

• In the year of separation - such consideration as will give rise to neither a gain nor a loss on the disposal, s58 TCGA92, see CG22202.
• Between separation and divorce or between separation and dissolution of civil partnership - the market value at the date of transfer, see CG22500+.
• Following divorce or dissolution:
  • if the transfer is by a sale see CG65346
  • if the transfer is ordered by the Court - the market value at the date of transfer, see CG22505.