– see also Capital gains tax

Absences from residence

Employment wholly abroad

Ignored absences

Job-related accommodation

Up to four years

Up to three years

Waiver of requirement to re-occupy residence after absence

Actual use

Adjustment of

Adult placement carers

Amount of

Amount of, determination


Apportionment rules


Occupation under terms of a trust

Sale by

Business use of residence

Capital gains tax



Change in use

Compulsory purchase

Costs allowed against sale proceeds of plots

Curtilage test

Degree of permanence

Dependent relative occupying

Dependent relatives occupying

Discovery assessments

Disposal of building plot

Distinction between residence and temporary accommodation


Dual residence, late claims

Dwelling-house, meaning

Elections by married couples

Entity test

Evidence establishing residency

Exempt final period of ownership

Disabled or in care homes

Disposals on or after 6 April 2014

Disposals prior to 6 April 2014


Right in relation to a private residence

Exemptions, generally

Extent of, mansion house with adjoining wings

Flats not a single dwelling-house

Garden or grounds

General provisions


Hold-over relief, interaction with


Husband and wife, only or main residence

Improvements to house, loss on disposal

Inheritance tax chargeable

Interest in a dwelling-house

Job-related accommodation

Joint but unrelated owner occupiers

Joint but unrelated owner-occupiers

Joint interests, roll-over relief

Let as residential accommodation


Hotel rooms

Let or partially let property

Letting accommodation

Licence, residence occupied under


Main residence determination

Multiple residences, occupation periods

Non-contemporaneous disposals

Non-qualifying tax years

Day count test


Non-resident CGT disposals

Effect of election for retrospective basis


Occupation period, determination

Only or main residence


Part trade or business use

Period of occupation

Period of ownership

Period of ownership, meaning

Periods of absence


Permitted area

Permitted area, land for equestrian pursuits

Personal representatives

Personal representatives, property held by

Physical location and construction

Physical requirements and normal occupation

Principle residence election

Property as appellant's only or main residence

Proximity test

Qualifying assets

Related disposals

Relocation of employees

Sale by beneficiary

Sale of garden as building plot


Change in employment situation under agreements with employer



Separate buildings

Separated couples

Settlements, occupation under

Short delay by owner-occupier in taking up residence

Short period of occupation sufficient to claim private residence relief

Speculative transactions

Subsidiary buildings

Successive interests

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

Transitional provisions


Upper rate gains, interaction with