CG64200C - Capital Gains Manual: Reliefs: Private residence relief: contents

RELIEFS

Private residence relief

1. CG64200P

   Introduction
2. CG64230P

   Identification of the dwelling house
3. CG64350P

   Identification of garden or grounds
4. CG64420P

   Identification of the only or main residence
5. CG64600P

   Gains to which relief may apply
6. CG64650P

   Non-residential use and letting
7. CG64800P

   The permitted area of garden or grounds
8. CG64920P

   Period of ownership
9. CG64970P

   Computation of relief
10. CG65150P

    Exchanges of interests in a residence
11. CG65200P

    Acquisition of, or expenditure on, a dwelling house for the purpose of realising a gain
12. CG65300P

    Division of residence on separation or divorce or on dissolution of civil partnership
13. CG65400P

    Private residence relief on the disposal of settled property
14. CG65550P

    Residence provided for a dependent relative