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HMRC internal manual

Capital Gains Manual

Private residence relief: dependent relative: introduction

TCGA92/S226 (6)There are two categories of persons, listed at TCGA92/S226 (6), who may be regarded as dependent relatives. In relation to an individual these are

  • any relative of his or of his wife who is incapacitated by old age or infirmity from maintaining himself or herself,


  • his or his wife’s mother who, whether or not incapacitated, is either widowed, or living apart from her husband, or a single woman in consequence of dissolution or annulment of marriage.If the individual is a woman references to a wife should be read as references to a husband, TCGA92/S226 (7).

The categories are not exclusive. For example, if the individual’s mother does not fall into the second category, see CG65579+, she may still fall into the first.