Period of absence
Additional periods of deemed only or main residence status
Commentary –
CGT and the Private Residence ¶20-025
Long periods of absence
Commentary –
CGT and the Private Residence ¶20-025
Losses, planning for
Commentary –
CGT and the Private Residence ¶100-010
Meaning
Permitted absence
Additive conditions
Commentary –
CGT and the Private Residence ¶60-120
Before and after rule
Commentary –
CGT and the Private Residence ¶60-115
Exceeding specified periods
Commentary –
CGT and the Private Residence ¶60-125
Job-related accommodation
Commentary –
CGT and the Private Residence ¶60-230
Not exceeding three years
Commentary –
CGT and the Private Residence ¶60-100
Office or employment wholly outside UK
Commentary –
CGT and the Private Residence ¶60-105
Period of ownership, relevant dates
Commentary –
CGT and the Private Residence ¶60-300
Sale of home to a relocation agency
Commentary –
CGT and the Private Residence ¶60-130
Work-related absences up to four years
Commentary –
CGT and the Private Residence ¶60-110