CG65043 - Private residence relief: absence due to place of work/employment

TCGA92/S223 (3) (c)

You may allow relief for any periods of absence up to a maximum of four years during which the individual could not live in the dwelling house

• because of the situation of his or her place of work,

or

• because of any condition reasonably imposed by his or her employer requiring him or her to live elsewhere for the purpose of his or her employment,

if the conditions set out at CG65046 are fulfilled.

You should note that this exemption applies to the self employed in addition to the holder of an office or employment.

This is illustrated by the example at CG65065.