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HMRC internal manual

Capital Gains Manual

Private residence relief: dependent relative: incapacitated by old age

There is no legal definition of `old age’. You can accept that a relative is incapacitated by old age if he (or she) is

  • aged 65 or over
  • aged between 55 and 65, unemployed and, due to age, without the capacity to work again in his or her own industry.The second test is not met if the relative is unemployed because of a general lack of jobs or if, because of age, the relative chooses not to work.