Policy paper

Changes to ancillary reliefs in Capital Gains Tax Private Residence Relief

This measure makes changes to a number reliefs that are ancillary to the main Capital Gains Tax private residence relief.

• From: HM Revenue & Customs
• Published: 11 July 2019

Documents

Changes to ancillary reliefs in Capital Gains Tax Private Residence Relief

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Draft legislation

PDF, 57.9 KB, 3 pages

Explanatory note

PDF, 141 KB, 3 pages

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Details

These changes primarily relate to lettings relief and the final period exemption, as announced at Budget 2018.

Read the ‘Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs’ consultation and summary of responses.

Published 11 July 2019