– see also Accommodation

Conditions for relief

Intention to occupy owned property as main residence

Commentary – CGT and the Private Residence ¶60-220

Residence

Commentary – CGT and the Private Residence ¶60-220

Generally

Commentary – CGT and the Private Residence ¶60-200

Main residence election

Generally

Commentary – CGT and the Private Residence ¶50-325

Scope

Commentary – CGT and the Private Residence ¶60-210

Permitted absences

Commentary – CGT and the Private Residence ¶60-230

Private residence relief

– see also Private residence relief

Generally

Commentary – Tax Reporter ¶546-100

Residence status, imputation

Commentary – CGT and the Private Residence ¶60-205

Residential letting

Commentary – CGT and the Private Residence ¶60-215

Self-employed

Commentary – CGT and the Private Residence ¶60-225

Time-limits for relief

Commentary – CGT and the Private Residence ¶60-235