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HMRC internal manual

Capital Gains Manual

Private residence relief: dependent relative: who is a relative?

The legislation does not define who may be regarded as a relative. You should include the following

  • a blood relation
  • a person who, while under the age of 16 years was an `adopted child’ of the claimant
  • the husband or wife (or widow or widower) of a blood relation. For example, a stepfather (or mother), a son (or daughter)-in-law, an aunt’s husband, an uncle’s wife
  • a stepbrother (or sister) and a stepson (or daughter) - whether a blood relation or not
  • a foster parent and a foster brother (or sister) where the foster parent had custody of and maintained the foster child at his or her own expense when the child was under the age of 16
  • a blood relation of the claimant’s deceased wife (or husband).