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How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.

• Updated: 5 September 2019

Relief from Capital Gains Tax (CGT) when you sell your home - Private Residence Relief, time away from your home, what to do if you have 2 homes, nominating a home, Letting Relief

• Private Residence Relief

  You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home…

• Work out your gain

  You may need to pay tax when you sell your home if you do not qualify for…

• Living away from your home

  You may get less Private Residence Relief if you live away from your home.…

• Nominating a home

  If you nominate a property as your main home you qualify for relief for…

• If you let out your home

  You may have to pay Capital Gains Tax if you’ve let out your home to a…

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

Advice for state-funded school admission authorities, independent schools, local authorities and parents.

• Updated: 28 March 2024

Housing Benefit or Local Housing Allowance (LHA) - rates, eligibility, claim form, calculator, appeals, 'Discretionary Housing Payment'.

Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.

• Updated: 30 June 2025

The People Accommodation Policy Team is responsible for Defence accommodation policy on behalf of Chief Defence Personnel (CDP).

• Updated: 23 December 2025

Derivative residence cards are no longer valid. Find out how to prove your right to live in the UK if you're the carer or child of a European citizen.

Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.

• Updated: 12 November 2025

Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.

• Updated: 6 April 2025