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CG64970P | Reliefs: private residence relief: computation of relief: contents

From HM Revenue & Customs · Capital Gains Manual

Contents32 entries

  1. CG64970Private residence relief: computation of relief: introduction
  2. CG64977Private residence relief: computation of relief: general rule
  3. CG64985Private residence relief: final period exemption
  4. CG64986Private residence relief: final period exemption: disposals by disabled persons etc. from 6 April 2014
  5. CG64990Private residence relief: final period exemption: cannot exceed gain
  6. CG65000Private residence relief: delay in taking up residence: Disposals on or after 6 April 2020
  7. CG65003Private residence relief: delay in taking up residence: Disposals before 6 April 2020 (ESC D49)
  8. CG65009Private residence relief: ESC D49: good reasons for exceptional delay in taking up residence (for disposals prior to 6 April 2020 only)
  9. CG65013Private residence relief: relief for two dwelling houses for same period
  10. CG65030Private residence relief: periods of absence: introduction
  11. CG65040Private residence relief: periods of absence
  12. CG65046Private residence relief: periods of absence: conditions
  13. CG65047Private residence relief: periods of absence: other residences owned during the absence
  14. CG65050Private residence relief: residence before/after period of absence
  15. CG65065Private residence relief: example: several periods of absence for different reasons
  16. CG65066Private residence relief: example: period of absence exceeds the specified limit
  17. CG65067Private residence relief: periods of absence: example: individual prevented from returning to residence
  18. CG65068Private residence relief: periods of absence: example: where absence by one spouse or civil partner is treated as absence of the other
  19. CG65070Reliefs: Private residence relief: Computation of relief: periods away from property: specific points for NRCGT
  20. CG65080Private residence relief: losses
  21. CG65090Private residence relief: furnished holiday lettings: rolled-over gain
  22. CG65100Private residence relief: partly exempt land: introduction
  23. CG65110Private residence relief: example: full relief despite business use
  24. CG65111Private residence relief: example: partial relief despite residential use
  25. CG65112Private residence relief: partial business use of dwelling-house
  26. CG65113Private residence relief: example: sale of dwelling-house: land exceeds permitted area
  27. CG65114Private residence relief: example: sale of dwelling-house: land exceeds permitted area
  28. CG65119Private residence relief: disposal of part of garden or grounds
  29. CG65124Private residence relief: example: disposal of garden/grounds within permitted area: separate asset
  30. CG65125Private residence relief: example: disposal of garden/grounds within permitted area: part-disposal
  31. CG65126Private residence relief: example: disposal partly within permitted area: separate asset
  32. CG65127Private residence relief: example: disposal partly within permitted area: part-disposal