CG65009 - Private residence relief: good reasons for exceptional delay

If the 12 month period is exceeded an extension may be authorised by the Area Director Compliance or the Band B Compliance Team Leader in an Area Office if there were good reasons for exceptional delay. No extension should be allowed beyond 24 months from acquisition.

What constitutes a good reason for exceptional delay is a matter for the discretion of each Area Director Compliance or the Band B Compliance Team Leader in an Area Office. Normally, it would be expected that the delay would be caused by circumstances outside the individuals control.

If the period of 12 months or the longer period allowed by CG65012 is exceeded, no extension to the period of residence can be authorised under ESC/D49

An individual bought a dwelling house in a dilapidated condition in January 1992. Refurbishment was begun immediately but, due to lack of funds, was not completed until May 1995, when the dwelling house was occupied as the individual's only or main residence. You should not allow any extension of the period of residence because the circumstances do not fall within ESC/D49. Relief is only available from May 1995 onwards.