CG64211 | Private residence relief: outline of guidance

The guidance below explains the operation of private residence relief as follows

• identification of the dwelling house, see CG64230+

• identification of an individual's only or main residence, see CG64420+

• part of a dwelling house used as an individual's only or main residence, see CG64650+

• the period for which entitlement to relief is considered, see CG64920+

• identification of the garden or grounds of the residence, see CG64350+

• determination of the permitted area of garden or grounds, see CG64800+

• computation of relief, see CG64970+

• exchanges of interests in residences, see CG65155

• acquisition of or expenditure on the residence for the purpose of realising a gain, see CG65200+

• division of the residence on separation or divorce or dissolution of a civil partnership, see CG65300+

• private residence relief on disposal of settled property, see CG65400+

• residence provided for a dependent relative, see CG65550+.