Private Residence Relief (Self Assessment helpsheet HS283)
Find out about tax relief available when you sell or dispose of your main home.
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Details
This guide explains the tax relief that may be available when you sell or dispose of your main home. It can apply to a:
- house
- flat
- houseboat or fixed caravan which is your home
- part of a house which is your home
- part of the garden attached to your home
Updates to this page
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皇冠体育app helpsheet has been added for the tax year 2024 to 2025. 皇冠体育app helpsheet for tax year 2020 to 2021 has been removed.
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皇冠体育app helpsheet has been added for the tax year 2023 to 2024. 皇冠体育app helpsheet for tax year 2019 to 2020 has been removed.
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Example 3 'Period of ownership' and example 5 'Period of absence' have been updated as a result of a tribunal case 'Revenue and Customs Commissioners v Gerald Lee and Sarah Lee (2023)'.
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皇冠体育app helpsheet has been added for the tax year 2022 to 2023. 皇冠体育app helpsheet for 2019 to 2020 has been removed.
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皇冠体育app helpsheet has been added for the tax year 2021 to 2022. Helpsheets for 2017 and 2018 have been removed.
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皇冠体育app helpsheet has been added for the tax year 2020 to 2021.
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From 06 April 2020 the relief available on disposals has changed.
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皇冠体育app helpsheet has been added for the tax year 2019 to 2020.
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皇冠体育app helpsheet has been added for the tax year 2018 to 2019.
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皇冠体育app helpsheet has been added for the tax year 2017 to 2018.
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皇冠体育app helpsheet has been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.