– see also Capital gains tax

Absences from residence

Employment wholly abroad

Commentary – Tax Reporter ¶546-300
HMRC Guidance – CG65040

Ignored absences

Commentary – Tax Reporter ¶546-200
HMRC Guidance – CG64427 ; CG65047

Job-related accommodation

Commentary – Tax Reporter ¶546-100

Up to four years

Commentary – Tax Reporter ¶546-350
HMRC Guidance – CG65030 ; CG65040

Up to three years

Commentary – Tax Reporter ¶546-250
HMRC Guidance – CG65066

Waiver of requirement to re-occupy residence after absence

Commentary – Tax Reporter ¶546-375

Actual use

Commentary – Tax Reporter ¶545-350
Case Law – Batey (H.M. Inspector of Taxes) v. Wakefield

Adjustment of

Legislation/Regulatory – TCGA92 s. 224(2)
HMRC Guidance – CG64650 ; CG64660 ; CG64760 ; CG64767 ; CG64771

Adult placement carers

Commentary – Tax Reporter ¶546-600
Legislation/Regulatory – TCGA92 s. 225D

Amount of

Legislation/Regulatory – TCGA92 s. 223, 224
HMRC Guidance – BIM60375 ; CG12614 ; CG15610 ; CG17311 ; CG64200 ; CG64311 ; CG64477 ; CG64585 ; CG64700 ; CG64702 ; CG64710 ; CG64713 ; CG64716 ; CG64719 ; CG64721 ; CG64723 ; CG64735 ; CG64736 ; CG64737 ; CG64738 ; CG64739 ; CG64760 ; CG64767 ; CG64771 ; CG64920 ; CG64977 ; CG64985 ; CG65030 ; CG65040 ; CG65046 ; CG65050 ; CG65065 ; CG65066 ; CG65067 ; CG65068 ; CG65080 ; CG65110 ; CG65111 ; CG65112 ; CG65114 ; CG65124 ; CG65125 ; CG65126 ; CG65127 ; CG65155 ; CG65170 ; CG65200 ; CG65210 ; CG65214 ; CG65220 ; CG65230 ; CG65240 ; CG65243 ; CG65251 ; CG65257 ; CG65265 ; CG65319 ; CG65377 ; CG65400 ; CG65560 ; CG65590 ; CG65660 ; CG65671 ; CG65680

Amount of, determination

Commentary – Tax Reporter ¶546-650
HMRC Guidance – CG64200 ; CG64920
Case Law – Henke & Anor v. R & C Commrs

Anti-avoidance

Commentary – Tax Reporter ¶546-700
HMRC Guidance – CG64200
Case Law – Jones v Wilcock (HMIT)

Apportionment rules

Commentary – Tax Reporter ¶546-500 ; Tax Reporter ¶546-650
HMRC Guidance – CG64200 ; CG64920
Case Law – Henke & Anor v. R & C Commrs

Beneficiary

Occupation under terms of a trust

Commentary – Tax Reporter ¶546-750
Case Law – Sansom and Another (Ridge Settlement Trustees) v. Peay (H.M. Inspector of Taxes)

Sale by

Commentary – Tax Reporter ¶546-950
HMRC Guidance – CG64200

Business use of residence

Commentary – Tax Reporter ¶546-500
HMRC Guidance – CG64200

Capital gains tax

– see also Chargeable gains/allowable losses

Generally

Legislation/Regulatory – FA2015 s. 39

Caravans

Commentary – Tax Reporter ¶545-250

Change in use

Commentary – Tax Reporter ¶546-650
HMRC Guidance – CG64200 ; CG64920
Case Law – Henke & Anor v. R & C Commrs

Compulsory purchase

Commentary – Tax Reporter ¶547-050

Costs allowed against sale proceeds of plots

Case Law – Henke & Anor v. R & C Commrs (2006) Sp C 550

Curtilage test

Commentary – Tax Reporter ¶545-500
HMRC Guidance – CG64200
Case Law – Batey (H.M. Inspector of Taxes) v. Wakefield

Degree of permanence

Case Law – Moore [2010] TC 00710

Dependent relative occupying

Commentary – Tax Reporter ¶546-800
HMRC Guidance – CG65575

Dependent relatives

Commentary – Essential Tax Companion ¶15540

Dependent relatives occupying

Legislation/Regulatory – TCGA92 s. 226

Discovery assessments

Case Law – Henke & Anor v. R & C Commrs (2006) Sp C 550 ; Metcalfe [2011] TC 00753

Disposal of building plot

Case Law – Fountain & Anor [2015] TC 04596

Distinction between residence and temporary accommodation

Case Law – Goodwin v Curtis (HM Inspector of Taxes). [1996] BTC 501

Divorce

Commentary – Tax Reporter ¶546-000
HMRC Guidance – CG64200

Dual residence, late claims

Commentary – Tax Reporter ¶545-950
Legislation/Regulatory – ESC D21
HMRC Guidance – CG64536

Dwelling-house, meaning

Commentary – Tax Reporter ¶545-200 ; Tax Reporter ¶545-250

Elections by married couples

Commentary – Tax Reporter ¶546-000
HMRC Guidance – CG64200

Entity test

Commentary – Tax Reporter ¶545-400 ; Tax Reporter ¶545-450
Case Law – Batey (H.M. Inspector of Taxes) v. Wakefield ; Honour (HM Inspector of Taxes) v. Norris. [1992] BTC 153 ; Markey (H.M. Inspector of Taxes) v. Sanders. [1987] BTC 176 ; Williams (H.M. Inspector of Taxes) v. Merrylees. [1987] BTC 393

Evidence establishing residency

Case Law – Metcalfe [2011] TC 00753

Exempt final period of ownership

Disabled or in care homes

Commentary – Tax Reporter ¶546-470

Disposals on or after 6 April 2014

Commentary – Tax Reporter ¶546-450

Disposals prior to 6 April 2014

Commentary – Tax Reporter ¶546-450

Generally

Commentary – Tax Reporter ¶546-450

Right in relation to a private residence

Commentary – Tax Reporter ¶546-450

Exemptions, generally

Commentary – Tax Reporter ¶540-050

Extent of exemption

Commentary – Essential Tax Companion ¶15550

Extent of, mansion house with adjoining wings

Case Law – Green v. Inland Revenue Commissioners. [1982] BTC 378

Flats not a single dwelling-house

Case Law – Honour (HM Inspector of Taxes) v. Norris. [1992] BTC 153

Gain, purchase for

Commentary – Essential Tax Companion ¶15520

Garden or grounds

Commentary – Essential Tax Companion ¶15505 ; Tax Reporter ¶545-600
Legislation/Regulatory – IRInt. 114
HMRC Guidance – CG64200

General provisions

Legislation/Regulatory – TCGA92 s. 222
HMRC Guidance – BIM60375 ; CG15190 ; CG26020 ; CG61452 ; CG61906 ; CG64200 ; CG64204 ; CG64230 ; CG64350 ; CG64377 ; CG64385 ; CG64388 ; CG64391 ; CG64470 ; CG64555 ; CG64577 ; CG64650 ; CG64700 ; CG64710 ; CG64723 ; CG64760 ; CG64800 ; CG64815 ; CG64827 ; CG64899 ; CG64986 ; CG65047 ; CG65110 ; CG65111 ; CG65112 ; CG65155 ; CG65170 ; CG65220 ; CG65405 ; CG65407 ; CG65460 ; CG73020 ; CTM40415 ; IHTM46030

Generally

Commentary – Essential Tax Companion ¶15500 ; Tax Reporter ¶540-000 ; Hardman's Tax Rates and Tables ¶7-050

Hold-over relief, interaction with

Commentary – Tax Reporter ¶546-975

Houseboats

Commentary – Tax Reporter ¶545-250

Husband and wife, only or main residence

Commentary – Tax Reporter ¶546-000
HMRC Guidance – CG64200

Improvements to house, loss on disposal

Case Law – Jones v Wilcock (HMIT) (1996) Sp C 92

Inheritance tax chargeable

Legislation/Regulatory – TCGA92 s. 226A, 226B, 260

Interest in a dwelling-house

Commentary – Tax Reporter ¶545-100 ; Tax Reporter ¶545-150
HMRC Guidance – CG64536 ; CG64609

Job-related accommodation

Commentary – Essential Tax Companion ¶15545 ; Tax Reporter ¶546-100
Legislation/Regulatory – TCGA92 s. 222(8), (9)
HMRC Guidance – CG64465 ; CG64477 ; CG64555

Joint but unrelated owner occupiers

Legislation/Regulatory – IRInt. 22

Joint but unrelated owner-occupiers

Commentary – Tax Reporter ¶546-050

Joint interests, roll-over relief

Legislation/Regulatory – TCGA92 s. 248E

Joint owner-occupiers

Commentary – Essential Tax Companion ¶15515

Let as residential accommodation

Generally

Case Law – Owen v. Elliott (H.M. Inspector of Taxes). [1989] BTC 19

Hotel rooms

Case Law – Owen v. Elliott (HM Inspector of Taxes). [1990] BTC 323

Let or partially let property

Commentary – Tax Reporter ¶546-850
HMRC Guidance – CG64716

Letting accommodation

Legislation/Regulatory – SP 14/80

Lettings

Commentary – Essential Tax Companion ¶15565

Licence, residence occupied under

Commentary – Tax Reporter ¶545-950
HMRC Guidance – CG64536

Lodgers

Commentary – Tax Reporter ¶546-550
HMRC Guidance – CG64702

Main residence determination

Legislation/Regulatory – TCGA92 s. 222(5)
HMRC Guidance – CG64485 ; CG64520 ; CG64525 ; CG64536 ; CG64555 ; CG64587 ; CG64930 ; CG64944 ; CG65013 ; CG65047 ; CG65111 ; CG65300 ; CG65400 ; CG65450

Married persons and civil partners

Commentary – Essential Tax Companion ¶15530

More than one building

Commentary – Essential Tax Companion ¶15510

More than one residence

Commentary – Essential Tax Companion ¶15525

Multiple residences, occupation periods

Commentary – Tax Reporter ¶545-950
HMRC Guidance – CG64536

Non-contemporaneous disposals

Commentary – Tax Reporter ¶545-750
HMRC Guidance – CG64200 ; CG64832 ; CG65009

Non-qualifying tax years

Day count test

Commentary – Tax Reporter ¶545-925

Exceptions

Commentary – Tax Reporter ¶545-925

Generally

Commentary – Essential Tax Companion ¶15555

Non-resident CGT disposals

Effect of election for retrospective basis

Commentary – Tax Reporter ¶546-650
HMRC Guidance – CG64200 ; CG64920
Case Law – Henke & Anor v. R & C Commrs

Generally

Commentary – Tax Reporter ¶545-975 ; Tax Reporter ¶546-225

Occupation period, determination

Commentary – Tax Reporter ¶545-900

Only or main residence

Case Law – Moore v. Thompson (H.M. Inspector of Taxes). [1986] BTC 172

Outbuildings

Commentary – Tax Reporter ¶545-300–Tax Reporter ¶545-500 ; Tax Reporter ¶545-600
HMRC Guidance – CG64200
Case Law – Batey (H.M. Inspector of Taxes) v. Wakefield

Part trade or business use

Legislation/Regulatory – TCGA92 s. 224(1)
HMRC Guidance – BIM52780 ; CG64260 ; CG64650 ; CG64660 ; CG64663 ; CG64690 ; CG64695 ; CG64760

Period of occupation

Case Law – Favell [2010] TC 00642 ; Goodwin v. Curtis (HM Inspector of Taxes). [1998] BTC 176 ; Moore [2010] TC 00710

Period of ownership

Commentary – Essential Tax Companion ¶15550
Legislation/Regulatory – TCGA92 s. 222(7)

Period of ownership, meaning

Commentary – Tax Reporter ¶545-850

Periods of absence

Generally

Commentary – Essential Tax Companion ¶15560

Meaning

Legislation/Regulatory – TCGA92 s. 223(7)
HMRC Guidance – CG64920 ; CG64940 ; CG64950 ; CG64970 ; CG65046

Permitted area

Commentary – Tax Reporter ¶545-650
Legislation/Regulatory – TCGA92 s. 222(2), (3)
HMRC Guidance – CG64236 ; CG64367 ; CG64800 ; CG64815 ; CG64818 ; CG64819 ; CG64821 ; CG64832 ; CG64860
Case Law – Henke & Anor v. R & C Commrs ; Wakeling v Pearce (HMIT)

Permitted area, land for equestrian pursuits

Case Law – Longson v Baker (HM Inspector of Taxes). [2001] BTC 356

Personal representatives

Commentary – Essential Tax Companion ¶15535 ; Tax Reporter ¶546-900

Personal representatives, property held by

Legislation/Regulatory – TCGA92 s. 225A

Physical location and construction

Commentary – Tax Reporter ¶545-700

Physical requirements and normal occupation

Commentary – Tax Reporter ¶545-350
Case Law – Batey (H.M. Inspector of Taxes) v. Wakefield

Principle residence election

Case Law – Griffin (HM Inspector of Taxes) v. Craig-Harvey. [1994] BTC 3

Property as appellant's only or main residence

Case Law – Dutton-Forshaw [2015] TC 04644

Proximity test

Case Law – Lewis (HM Inspector of Taxes) v. Lady Rook. [1990] BTC 9 ; Lewis (HM Inspector of Taxes) v. Lady Rook. [1992] BTC 102

Qualifying assets

Commentary – Tax Reporter ¶540-050

Related disposals

Commentary – Tax Reporter ¶540-050

Relocation arrangements

Commentary – Essential Tax Companion ¶15570

Relocation of employees

Commentary – Tax Reporter ¶547-000

Sale by beneficiary

Commentary – Tax Reporter ¶546-950
HMRC Guidance – CG64200

Sale of garden as building plot

Case Law – Wakeling v Pearce (HMIT) (1995) Sp C 32

Sales

Change in employment situation under agreements with employer

Legislation/Regulatory – TCGA92 s. 225C

Divorce

Legislation/Regulatory – TCGA92 s. 225B

Self-assessment

Commentary – Tax Reporter ¶545-950
HMRC Guidance – CG64536

Separate buildings

Commentary – Tax Reporter ¶545-300–Tax Reporter ¶545-500
HMRC Guidance – CG64200
Case Law – Batey (H.M. Inspector of Taxes) v. Wakefield

Separated couples

Commentary – Tax Reporter ¶546-000
HMRC Guidance – CG64200

Settlements, occupation under

Legislation/Regulatory – TCGA92 s. 225
HMRC Guidance – CG33250 ; CG33554 ; CG34401 ; CG34850 ; CG38610 ; CG64200 ; CG64204 ; CG64206 ; CG64520 ; CG64850 ; CG64933 ; CG64986 ; CG65080 ; CG65365 ; CG65376 ; CG65400 ; CG65405 ; CG65406 ; CG65407 ; CG65410 ; CG65415 ; CG65420 ; CG65422 ; CG65423 ; CG65424 ; CG65425 ; CG65426 ; CG65427 ; CG65428 ; CG65429 ; CG65430 ; CG65445 ; CG65446 ; CG65450 ; CG65451 ; TSEM1006 ; TSEM11100

Short delay by owner-occupier in taking up residence

Commentary – Tax Reporter ¶545-750
Legislation/Regulatory – ESC D49
HMRC Guidance – CG64200 ; CG64832 ; CG65009

Short period of occupation sufficient to claim private residence relief

Case Law – Kothari [2016] TC 04915

Speculative transactions

Commentary – Tax Reporter ¶546-700
HMRC Guidance – CG64200
Case Law – Jones v Wilcock (HMIT)

Subsidiary buildings

Commentary – Tax Reporter ¶545-300–Tax Reporter ¶545-500
HMRC Guidance – CG64200
Case Law – Batey (H.M. Inspector of Taxes) v. Wakefield

Successive interests

Commentary – Tax Reporter ¶546-000
HMRC Guidance – CG64200

Taxation of Chargeable Gains Act 1992, s. 222 and 223

Case Law – Dutton-Forshaw [2015] TC 04644

Transitional provisions

Legislation/Regulatory – TCGA92 Sch. 11, para. 19

Trustees

Commentary – Essential Tax Companion ¶15535 ; Tax Reporter ¶358-375
Case Law – Sansom and Another (Ridge Settlement Trustees) v. Peay (H.M. Inspector of Taxes)

Upper rate gains, interaction with

Commentary – Tax Reporter ¶546-650
HMRC Guidance – CG64200 ; CG64920
Case Law – Henke & Anor v. R & C Commrs