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Official guidance
Capital Gains Manual

CG64920P · Reliefs: private residence relief: period of ownership

  • CG64920 · Reliefs: private residence relief: ownership period: introduction
  • CG64923 · Private residence relief: commencement and cessation of period of ownership
  • CG64925 · Private residence relief: ownership period: spouses or civil partners and legatees
  • CG64930 · Private residence relief: ownership period: qualifying for relief
  • CG64933 · Private residence relief: disposals on or after 10 December 2003
  • CG64934 · Private residence relief: ownership period: relief denied by rules in FA 2004: example
  • CG64935 · Private residence relief: ownership period: relief restricted by rules in FA 2004: example
  • CG64936 · Private residence relief: ownership period: relief restricted by rules in FA 2004: example
  • CG64940 · Private residence relief: ownership period: amount of relief
  • CG64943 · Private residence relief: ownership period: final period exemption
  1. Reliefs: private residence relief: contents
  2. Reliefs: private residence relief: period of ownership: contents

CG64920P | Reliefs: private residence relief: period of ownership: contents

From HM Revenue & Customs · Capital Gains Manual

Contents10 entries

  1. CG64920Reliefs: private residence relief: ownership period: introduction
  2. CG64923Private residence relief: commencement and cessation of period of ownership
  3. CG64925Private residence relief: ownership period: spouses or civil partners and legatees
  4. CG64930Private residence relief: ownership period: qualifying for relief
  5. CG64933Private residence relief: disposals on or after 10 December 2003
  6. CG64934Private residence relief: ownership period: relief denied by rules in FA 2004: example
  7. CG64935Private residence relief: ownership period: relief restricted by rules in FA 2004: example
  8. CG64936Private residence relief: ownership period: relief restricted by rules in FA 2004: example
  9. CG64940Private residence relief: ownership period: amount of relief
  10. CG64943Private residence relief: ownership period: final period exemption
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