Additional periods of deemed only or main residence status

Agricultural property relief

Business property relief

Change of occupation

Different interests at different times

Husband and wife, successive interests

Interest in a dwelling-house

Different interests at different times

Extended ownership period

Long periods of absence


Non-resident capital gains tax

Only or main residence status lacking during last three years of ownership

Permitted absence relief, relevant dates

Principal relieving provisions

Private residence relief

Re-basing to 1 April 1982, effect

Reduction in final exempt

Residential lettings

Scope of relief

Job-related accommodation

Only or main residence

Permitted area

Principal qualifying assets

Principal qualifying gains

Temporal limitation