CG64200C - Capital Gains Manual: Reliefs: Private residence relief: contents

RELIEFS

Private residence relief

  1. CG64200P
    Introduction
  2. CG64230P
    Identification of the dwelling house
  3. CG64350P
    Identification of garden or grounds
  4. CG64420P
    Identification of the only or main residence
  5. CG64600P
    Gains to which relief may apply
  6. CG64650P
    Non-residential use and letting
  7. CG64800P
    The permitted area of garden or grounds
  8. CG64920P
    Period of ownership
  9. CG64970P
    Computation of relief
  10. CG65150P
    Exchanges of interests in a residence
  11. CG65200P
    Acquisition of, or expenditure on, a dwelling house for the purpose of realising a gain
  12. CG65300P
    Division of residence on separation or divorce or on dissolution of civil partnership
  13. CG65400P
    Private residence relief on the disposal of settled property
  14. CG65550P
    Residence provided for a dependent relative