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Home / Simons-Taxes / Capital gains tax / Part C3 Capital gains exemptions and reliefs / Division C3.17 Principal private residence (PPR) relief

Division C3.17 Principal private residence (PPR) relief

Capital gains tax

Division C3.17 Principal private residence (PPR) relief

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C3.1701 Principal private residence (PPR) relief鈥攐verview

C3.1702 What is a dwelling house for PPR purposes?

C3.1703 PPR relief for garden or grounds

C3.1704 What is an only or main residence for PPR relief?

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

C3.1706 PPR relief where there is job-related accommodation

C3.1706A PPR relief and sale of home to a relocation company/employer, or grant of option

C3.1707 PPR relief for married couples and civil partners

C3.1708 PPR relief for trustees and personal representatives

C3.1709 Deemed occupation and calculation of PPR relief

C3.1709A Determining the period of ownership for PPR relief

C3.1710 Lettings relief on the disposal of a main or only residence

C3.1711 PPR relief where partial business use of a main residence

C3.1712 PPR relief where alterations made to a main residence and changes in its use

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

C3.1715 PPR relief where there is an intention to realise a gain

C3.1716 Interaction of holdover relief and PPR relief

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