CG64420+ - CAPITAL GAINS MANUAL: Contents


RELIEFS

Private residence relief

Identification of the only or main residence

CG64420Only or main residence: introduction: residence
CG64427Only or main residence: meaning of residence: introduction
CG64455Only or main residence: wider context
CG64465Only or main residence: occupation is requirement
CG64470Only or main residence: ownership is a requirement
CG64477Only or main residence: deemed residence
CG64485Two or more residences: right of nomination
CG64495Two or more residences: time limit for notice
CG64500Two or more residences: ESC/D21
CG64510Two or more residences: variation of notice
CG64520Two or more residences: form of notice
CG64525Two or more residences: elections on marriage or on registering as civil partners
CG64530Two or more residences: treatment of notice
CG64536Two or more residences: residences occupied under licence: invalid notices
CG64545Two or more residences: Inspector's determination
CG64548Two or more residences: when to make a determination
CG64550Two or more residences: criteria for determination
CG64554Two or more residences: Under Self Assessment
CG64555Private residence relief: job related accommodation
CG64561Private residence relief: job related accommodation: employee or director
CG64565Private residence relief: job related accommodation: example: employee
CG64570Private residence relief: job related accommodation: self employed person