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This section explains what relief is due on the transfer of an interest in a dwelling-house between spouses or between civil partners when the dwelling-house has been used as their only or main residence and the transfer takes place following their separation or divorce or the dissolution of their civil partnership.

»Ê¹ÚÌåÓýapp following rules apply where the spouses or where civil partners are living together.

·ÌýÌýÌýÌýÌýÌýÌýÌý »Ê¹ÚÌåÓýapp transfer of any asset between them takes place for such consideration as will ensure that neither a gain nor a loss accrues, seeÌýCG22200.

·ÌýÌýÌýÌýÌýÌýÌýÌý Spouses or civil partners who are living together can have only one only or main residence between them, s222(6) TCGA92.

·ÌýÌýÌýÌýÌýÌýÌýÌý If a nomination under s222(5) TCGA92 affects both spouses or both civil partners it is to be given by both, seeÌýCG64520.

·ÌýÌýÌýÌýÌýÌýÌýÌý Special rules apply when a residence is transferred between spouses or between civil partners who are living together, or when a residence is left by one to the other on death, seeÌýCG64925[DI1]Ìý

»Ê¹ÚÌåÓýapp treatment of transfers between spouses or between civil partners is different when they are permanently separated. In summary the main provisions are:

For disposals occurring on or after 6 April 2023:

Ìý

·ÌýÌýÌýÌýÌýÌýÌýÌý a transfer of an asset which takes place after the end of the third tax year in which separation occurs may take place at market value, see [DN(BA&I2]Ìý

·ÌýÌýÌýÌýÌýÌýÌýÌý spouses or civil partners who are separated are each entitled to relief on their own only or main residence; and

·ÌýÌýÌýÌýÌýÌýÌýÌý if either of them has more than one residence they are separately entitled to make nominations under s222(5) TCGA92, seeÌýCG64485.

For disposals occurring before 6 April 2023:

·ÌýÌýÌýÌýÌýÌýÌýÌý a transfer of an asset which takes place after the end of the year in which separation occurs will take place at market value, seeÌýCG22420;

·ÌýÌýÌýÌýÌýÌýÌýÌý spouses or civil partners who are separated are each entitled to relief on their own only or main residence; and

·ÌýÌýÌýÌýÌýÌýÌýÌý if either of them has more than one residence they are separately entitled to make nominations under s222(5) TCGA92, seeÌýCG64485+.