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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CG60201C
  3. CG64200C

CG65550P - Capital Gains Manual: Reliefs: Private residence relief: Residence provided for a dependent relative: Contents

RELIEFS

Private residence relief

Residence provided for a dependent relative

  1. CG65550
    Private residence relief: dependent relative: introduction
  2. CG65560
    Private residence relief: dependent relative: amount of relief
  3. CG65570
    Private residence relief: dependent relative: introduction
  4. CG65574
    Private residence relief: dependent relative: who is a relative?
  5. CG65575
    Private residence relief: dependent relative: incapacitated by old age
  6. CG65577
    Private residence relief: dependent relative: incapacitated by infirmity
  7. CG65579
    Private residence relief: dependent relative: mother or spouse's mother
  8. CG65590
    Private residence relief: dependent relative: husband and wife and civil partners
  9. CG65600
    Private residence relief: dependent relative: rent free
  10. CG65610
    Private residence relief: dependent relative: rent free: payments made
  11. CG65625
    Private residence relief: dependent relative: rent free: transfer from
  12. CG65640
    Private residence relief: dependent relative: rent free: interest in
  13. CG65660
    Private residence relief: dependent relative: sole residence
  14. CG65670
    Private residence relief: dependent relative: at 5 April 1988: conditions
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