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HMRC internal manual

Capital Gains Manual

Private residence relief: dependent relative: amount of relief

If a dwelling house is occupied by a dependent relative and the other conditions for relief are fulfilled relief is given in the same way and for the same periods as private residence relief on an individual’s own residence. So, in addition to periods of actual residence by the dependent relative the final period exemption allowed by TCGA92/S223 (2), see CG64985+ will apply.

An example illustrating how the relief is computed is at CG65680.