CG64420 | Private residence relief: only or main residence: introduction: residence

In order to qualify for private residence relief, the dwelling-house disposed of must have been occupied, with that occupation amounting to residence, as the only or main residence of the individual making the disposal, at some time during their period of ownership.

This chapter explains:

• What is meant by the word ‘residence’, see CG64427+

• How an individual who has more than one residence can nominate which is to be treated as the main residence, see CG64485+

• The changes in rules that apply from 6 April 2015 where the residence is located in a territory in which the individual is not resident, see CG64575

• How you establish which residence is to be treated as the main residence where no nomination has been made, see CG64545