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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: period of ownership: contents
  2. Private residence relief: commencement and cessation of period of ownership

CG64923 | Private residence relief: commencement and cessation of period of ownership

From HM Revenue & Customs · Capital Gains Manual

Where a dwelling-house is purchased and disposed of by way of contract, the period of ownership for private residence relief purposes will generally commence on completion of the contract to acquire and cease on completion of the contract to dispose. Private residence relief should therefore be computed accordingly.

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