– see also Residence; Dwelling-houses; Private residence relief

Absentee owners

– see Period of absence

Business use

– see Business use of home

Capital gains tax

– see Capital gains tax

Danger of delay

Commentary – CGT and the Private Residence ¶50-320

Election

Conclusive

Commentary – CGT and the Private Residence ¶50-105

Delaying decision

Commentary – CGT and the Private Residence ¶50-305

Final 36 months exemption

Commentary – CGT and the Private Residence ¶50-315

Generally

Commentary – CGT and the Private Residence ¶50-100

In writing

Commentary – CGT and the Private Residence ¶50-110

Interests by way of licence only

Commentary – CGT and the Private Residence ¶50-115

Job-related accommodation

Commentary – CGT and the Private Residence ¶50-335 ; CGT and the Private Residence ¶60-210

Licences, occupation under

Commentary – CGT and the Private Residence ¶50-330

Losses

Commentary – CGT and the Private Residence ¶100-010 ; CGT and the Private Residence ¶50-340

Married couples

– see Husband and wife

Necessity

Commentary – CGT and the Private Residence ¶50-300

Time-limits

Commentary – CGT and the Private Residence ¶50-115 ; CGT and the Private Residence ¶50-310 ; CGT and the Private Residence ¶50-315

Variation facility

Commentary – CGT and the Private Residence ¶50-310

Which property

Commentary – CGT and the Private Residence ¶50-300

Withdrawal of, losses

Commentary – CGT and the Private Residence ¶100-010

Factual residence

Generally

Commentary – CGT and the Private Residence ¶50-005 ; CGT and the Private Residence ¶50-010

Planning

Commentary – CGT and the Private Residence ¶50-015

Time test

Commentary – CGT and the Private Residence ¶50-010

Letting out

Calculation of taxable income

Commentary – 3.1.7–3.1.18

Deposits

Commentary – 3.1.20

Let property campaign

Commentary – 3.1.2

Letting agents

Commentary – 3.1.5

Non-market rents

Commentary – 3.1.19

Non-resident landlord scheme

Commentary – 3.1.3

Taxable income in UK

Commentary – 3.1.1

Tenancy agreements

Commentary – 3.1.6

Meaning

Commentary – CGT and the Private Residence ¶50-005

Multiple owners

Commentary – CGT and the Private Residence ¶50-000 ; CGT and the Private Residence ¶50-005

Nil rate band

Commentary – 12.9 ; 18.3.1 ; 18.3.3 ; 19.1 ; 30.3 ; 31.2.1 ; 32.1

Overseas

– see Property overseas

Residence nil rate band

Commentary – 2.6.3