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

Commentary – ; CGT and the Private Residence ¶20-025 ; CGT and the Private Residence ¶60-000

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