CG64970P - Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents

RELIEFS

Private residence relief

Computation of relief

1. CG64970

   Private residence relief: computation of relief: introduction
2. CG64977

   Private residence relief: computation of relief: general rule
3. CG64985

   Private residence relief: final period exemption
4. CG64986

   Private residence relief: final period exemption: disposal by disabled persons etc. from 6 April 2014
5. CG64990

   Private residence relief: final period exemption: cannot exceed gain
6. CG65000

   Private residence relief: delay in taking up residence: Disposals on or after 6 April 2020
7. CG65003

   Private residence relief: delay in taking up residence: Disposals before 6 April 2020 (ESC D49)
8. CG65009

   Private residence relief: ESC D49: good reasons for exceptional delay in taking up residence (for disposals prior to 6 April 2020 only)
9. CG65013

   Private residence relief: relief for two dwelling houses for same period
10. CG65030

    Private residence relief: periods of absence: introduction
11. CG65040

    Private residence relief: periods of absence
12. CG65046

    Private residence relief: periods of absence: conditions
13. CG65047

    Private residence relief: periods of absence: other residences owned during the absence
14. CG65050

    Private residence relief: residence before/after period of absence
15. CG65065

    Private residence relief: example: several periods of absence for different reasons
16. CG65066

    Private residence relief: example: period of absence exceeds the specified limit
17. CG65067

    Private residence relief: periods of absence: example: individual prevented from returning to residence
18. CG65068

    Private residence relief: periods of absence: example: where absence by one spouse or civil partner is treated as absence of the other
19. CG65070

    Private residence relief: Computation of relief: periods away from property: specific points for NRCGT
20. CG65080

    Private residence relief: losses
21. CG65090

    Private residence relief: furnished holiday lettings: rolled-over gain
22. CG65100

    Private residence relief: partly exempt land: introduction
23. CG65110

    Private residence relief: example: full relief despite business use
24. CG65111

    Private residence relief: example: partial relief despite residential use
25. CG65112

    Private residence relief: partial business use of dwelling-house
26. CG65113

    Private residence relief: example: sale of dwelling-house: land exceeds permitted area
27. CG65114

    example: sale of dwelling-house: land exceeds permitted area
28. CG65119

    Private residence relief: disposal of part of garden or grounds
29. CG65124

    example: disposal of garden/grounds within permitted area: separate asset
30. CG65125

    Private residence relief: example: disposal of garden/grounds within permitted area: part-disposal
31. CG65126

    Private residence relief: example: disposal partly within permitted area: separate asset
32. CG65127

    Private residence relief: example: disposal partly within permitted area: part-disposal