CG64420 - Only or main residence: introduction: residence

For private residence relief to be available the dwelling house or land which has been disposed of must at some stage have been occupied as the only or main residence of the individual who has made the disposal.

The following paragraphs explain

• what is meant by a residence, see CG64427+
• how an individual who has more than one residence can nominate which residence is to be treated as the main residence, see CG64485+ and
• if the individual does not make such a nomination how you can determine which residence is the main residence, see CG64536+.