CG64420P - Capital Gains Manual: Reliefs: Private residence relief: Identification of the only or main residence: Contents

RELIEFS

Private residence relief

Identification of the only or main residence

1. CG64420

   Private residence relief: only or main residence: introduction: residence
2. CG64427

   Private residence relief: only or main residence: meaning of residence
3. CG64435

   Private residence relief: only or main residence: meaning of residence: judicial interpretation
4. CG64455

   Private residence relief: only or main residence: meaning of residence: the meaning in a wider context
5. CG64460

   Private residence relief: only or main residence: meaning of residence: Goodwin v Curtis
6. CG64465

   Private residence relief: only or main residence: occupation is a requirement
7. CG64470

   Private residence relief: only or main residence: an interest in a dwelling-house is a requirement
8. CG64477

   Private residence relief: only or main residence: deemed residence
9. CG64485

   Private residence relief: only or main residence: two or more residences: right of nomination
10. CG64495

    Private residence relief: only or main residence: two or more residences: time limit for nominating
11. CG64497

    Private residence relief: only or main residence: two or more residences: date from which a nomination applies
12. CG64500

    only or main residence: two or more residences: late nominations
13. CG64510

    Private residence relief: only or main residence: two or more residences: variation of a notice
14. CG64520

    Private residence relief: only or main residence: two or more residences: form of notice
15. CG64525

    Private residence relief: only or main residence: two or more residences: nominations on marriage or on registering as civil partners
16. CG64530

    Private residence relief: only or main residence: two or more residences: treatment of notice
17. CG64536

    Private residence relief: two or more residences: residences occupied under licence: invalid notices
18. CG64545

    Private residence relief: two or more residences: no valid notice made
19. CG64555

    Private residence relief: two or more residences: job-related accommodation
20. CG64575

    Private residence relief: deemed not a residence: residences in another territory - introduction
21. CG64577

    Private residence relief: deemed not a residence: residences in another territory: non-qualifying tax years
22. CG64580

    Private residence relief: deemed not a residence: residences in another territory: tax years
23. cg64582

    Private Residence Relief: deemed not a residence: residences in another territory: day count
24. cg64585

    Private Residence Relief: deemed not a residence: residences in another territory: interaction with absence reliefs
25. cg64587

    Private Residence Relief: two or more residences: changes in rules from 6 April 2015: making elections