Chapter-2 : Private Residence Relief (main home exemption)

Category Personal Tax Capital Gains Tax (CGT) → Property & Homes Chapter-2 : Private Residence Relief (main home exemption)

Chapter-2 : Private Residence Relief (main home exemption)

CGT on certain UK residential property sales often has a strict 60-day reporting and payment deadline, so early planning can...

Guide

Selling a second property?

January 22, 2026

CGT on certain UK residential property sales often has a strict 60-day reporting and payment deadline, so early planning can...

Private residence relief
Guide

Private residence relief

September 29, 2022

In general, there is no CGT payable on a property disposal which has been used as the main family residence....