CG65053 - Private residence relief: periods of absence: ESC D4

ESC/D4

Where the period of absence falls within Section 223(3)(b) or (c), see CG65030, the requirement that there must be a period of occupation of the dwelling house as its owners only or main residence is relaxed in certain circumstances by ESC/D4. The text of the concession is reproduced in leaflet IR1.

Under the concession the condition is regarded as satisfied where the individual is unable to resume residence in his or her previous home because the terms of their employment require them to work elsewhere.

This is illustrated by the example at CG65067.