CG65068 | Private residence relief: periods of absence: example: where absence by one spouse or civil partner is treated as absence of the other

S223(3)(b) and (d) TCGA92

Mr and Mrs S jointly bought a dwelling-house in Hastings in November 2011. In January 2013 Mrs S took up employment in Brussels and in that month they bought a house in Brussels to live in during her period of employment. Within the time allowed they nominated the house in Hastings as their main residence, see CG64495.

Mrs S was employed in Brussels until January 2017. In that month they sold their house in Brussels and returned to live in Hastings. They occupied the house in Hastings as their only residence until they sold it in June 2021.

You should allow both Mr and Mrs S full relief as follows.

• November 2011 - January 2013 - only or main residence

• January 2013 - January 2017 - period of employment outside the United Kingdom, s223(3)(b) TCGA92

• January 2017 - June 2021 - only or main residence.

Although Mr S was not in employment s223(3)(b) TCGA92 allows you to give the same relief to him as was available to Mrs S. However, if it were not for s223(3)(b) TCGA92 three years of his period of absence would still qualify for relief under s223(3)(a) TCGA92.