CG64970P - Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents
RELIEFS
Private residence relief
Computation of relief
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CG64970Private residence relief: computation of relief: introduction
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CG64977Private residence relief: computation of relief: general rule
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CG64985Private residence relief: final period exemption
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CG64986Private residence relief: final period exemption: disposal by disabled persons etc. from 6 April 2014
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CG64990Private residence relief: final period exemption: cannot exceed gain
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CG65000Private residence relief: delay in taking up residence: Disposals on or after 6 April 2020
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CG65003Private residence relief: delay in taking up residence: Disposals before 6 April 2020 (ESC D49)
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CG65009Private residence relief: ESC D49: good reasons for exceptional delay in taking up residence (for disposals prior to 6 April 2020 only)
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CG65013Private residence relief: relief for two dwelling houses for same period
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CG65030Private residence relief: periods of absence: introduction
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CG65040Private residence relief: periods of absence
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CG65046Private residence relief: periods of absence: conditions
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CG65047Private residence relief: periods of absence: other residences owned during the absence
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CG65050Private residence relief: residence before/after period of absence
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CG65065Private residence relief: example: several periods of absence for different reasons
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CG65066Private residence relief: example: period of absence exceeds the specified limit
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CG65067Private residence relief: periods of absence: example: individual prevented from returning to residence
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CG65068Private residence relief: periods of absence: example: where absence by one spouse or civil partner is treated as absence of the other
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CG65070Private residence relief: Computation of relief: periods away from property: specific points for NRCGT
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CG65080Private residence relief: losses
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CG65090Private residence relief: furnished holiday lettings: rolled-over gain
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CG65100Private residence relief: partly exempt land: introduction
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CG65110Private residence relief: example: full relief despite business use
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CG65111Private residence relief: example: partial relief despite residential use
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CG65112Private residence relief: partial business use of dwelling-house
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CG65113Private residence relief: example: sale of dwelling-house: land exceeds permitted area
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CG65114example: sale of dwelling-house: land exceeds permitted area
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CG65119Private residence relief: disposal of part of garden or grounds
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CG65124example: disposal of garden/grounds within permitted area: separate asset
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CG65125Private residence relief: example: disposal of garden/grounds within permitted area: part-disposal
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CG65126Private residence relief: example: disposal partly within permitted area: separate asset
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CG65127Private residence relief: example: disposal partly within permitted area: part-disposal