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CG64650P | Reliefs: private residence relief: non-residential use and letting: contents

From HM Revenue & Customs · Capital Gains Manual

Contents21 entries

  1. CG64650Private residence relief: non-residential use and letting: introduction
  2. CG64660Private residence relief: non residential use: part of house used for business
  3. CG64663Private residence relief: non residential use: part of house used exclusively for business
  4. CG64680Private residence relief: non residential use: part of house used for business: farmhouse
  5. CG64690Private residence relief: non residential use: part of house used for owner’s office/employment
  6. CG64695Private residence relief: gains: private residence of adult placement carers
  7. CG64700Private residence relief: letting: introduction
  8. CG64702Private residence relief: letting: lodger
  9. CG64710Private residence relief: letting: relief for letting of residential accommodation
  10. CG64713Private residence relief: letting: meaning of let as residential accommodation
  11. CG64716Private residence relief: letting: spouses, civil partners, trustees and dependent relatives
  12. CG64719Private residence relief: letting: building not a dwelling-house
  13. CG64721Private residence relief: letting: gain arising by reason of letting
  14. CG64723Private residence relief: letting: application to letting trades
  15. CG64735Private residence relief: letting: complete relief on part let
  16. CG64736Private residence relief: letting: restricted relief on part let
  17. CG64737Private residence relief: letting: whole residence let for period (for disposals prior to 6 April 2020 only)
  18. CG64738Private residence relief: letting: jointly owned residence
  19. CG64739Private residence relief: letting: residence partly used for trade
  20. CG64750Private residence relief: part of dwelling-house unused
  21. CG64760Private residence relief: change in use