CG65345 | Private residence relief: separation, divorce or dissolution of civil partnership: transfer between spouses or between civil partners

The consideration to be brought into the computation of the gain on the transfer of an interest in the former matrimonial or civil partnership home between separated spouses or between separated civil partners depends on when the transfer takes place.

· For disposals occurring before 6 April 2023, in the year of separation - such consideration as will give rise to neither a gain nor a loss on the disposal, S58 TCGA92, see .

· For disposals occurring on or after 6 April 2023, up to the end of the third tax year following the tax year in which they separated, or under a divorce or separation agreement or court order – such consideration as will give rise to neither a gain nor a loss on the disposal, S58(1C) and (1D) TCGA92, see CG22200.

· Between separation and divorce or between separation and dissolution of civil partnership where the no gain/no loss rule does not apply- the market value at the date of transfer, see CG22420.

· Following divorce or dissolution:

· if the transfer is by a sale see CG65346

if the transfer is ordered by the Court - the market value at the date of transfer, see CG22420.