CG65311 - Private residence relief: separation, divorce or dissolution of civil partnership: legal/equitable interests

In these circumstances you should treat the spouse who is the legal owner as holding the property as a bare trustee for each of them as beneficiaries to the extent of their contributions. The term `bare trustee' is explained at CG34320+. You should treat the husband and wife for Capital Gains Tax as absolute owners of shares in the property in proportion to their contributions.

This treatment should also apply to civil partners in a civil partnership.