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HMRC internal manual

Capital Gains Manual

Gifts: business assets: buildings and structures


  • the asset is a building or structure


  • part of it is used for trade purposes


  • part is not used for trade purposes (for example a shop with a flat over it)

you restrict the relief on a just and reasonable basis.

If you have to restrict the relief both by reference to periods of non-business use and by reference to partial non-business use you should apply the time restriction, see CG66951, first.