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HMRC internal manual

Capital Gains Manual

Private residence relief: dependent relative: at 5/4/88: conditions

For disposals on or after 6 April 1988, relief is available if

  • the dwelling house was acquired before 6 April 1988


  • at some time since its acquisition and before 6 April 1988 it was occupied as the sole residence of a dependent relative


  • the other conditions for relief are satisfied.