BIM52815 - Care providers: Adult Carers and Adult Placement Schemes: Capital Gains

Full time carers will normally be regarded as carrying on a business. There may therefore be some loss of private residence relief when the home is subsequently sold. However, a lettings relief will usually be available to offset the private residence relief lost. Therefore, in most cases, no Capital Gains Tax will arise as a consequence of using the carer's home for caring. CG64660+ and CG64710 contain details.