– 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 – Golding and Connolly on Advising British Expats 5.1 ; Golding and Connolly on Living and Working Abroad 6.10

Deposits

Commentary – Golding and Connolly on Advising British Expats 5.20 ; Golding and Connolly on Living and Working Abroad 6.10.20

Let property campaign

Commentary – Golding and Connolly on Advising British Expats 5.2 ; Golding and Connolly on Living and Working Abroad 6.10.2

Letting agents

Commentary – Golding and Connolly on Advising British Expats 5.5 ; Golding and Connolly on Living and Working Abroad 6.10.5

Non-market rents

Commentary – Golding and Connolly on Advising British Expats 5.19 ; Golding and Connolly on Living and Working Abroad 6.10.19

Non-resident landlord scheme

Commentary – Golding and Connolly on Advising British Expats 5.3 ; Golding and Connolly on Living and Working Abroad 6.10.3

Tax deduction at source

Commentary – Golding and Connolly on Living and Working Abroad 6.10.4

Taxable income in UK

Commentary – Golding and Connolly on Advising British Expats 5.1

Tenancy agreements

Commentary – Golding and Connolly on Advising British Expats 5.6 ; Golding and Connolly on Living and Working Abroad 6.10.6

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 – Woolley on Financial Planning with Trusts 12.9Woolley on Financial Planning with Trusts 18.3.1Woolley on Financial Planning with Trusts 18.3.3Woolley on Financial Planning with Trusts 19.1Woolley on Financial Planning with Trusts 30.3Woolley on Financial Planning with Trusts 31.2.1Woolley on Financial Planning with Trusts 32.1

Overseas

– see Property overseas

Residence nil rate band

Commentary – Golding and Connolly on Advising British Expats 10.5 ; Golding and Connolly on Living and Working Abroad 6.7.3