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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 April 2026 - See all updates
  1. Back to contents
  2. CG60201C
  3. CG64200C

CG64230P - Reliefs: private residence relief: identification of the dwelling-house: contents

  1. CG64230
    Private residence relief: identification of the dwelling-house: introduction
  2. CG64236
    Private residence relief: the importance of identifying the entity of the dwelling house
  3. CG64240
    Private residence relief: the entity of the dwelling-house: decided cases
  4. CG64245
    Private residence relief: the entity of the dwelling-house: curtilage
  5. CG64255
    Private residence relief: the entity of the dwelling-house: appurtenance
  6. CG64260
    Private residence relief: the entity of the dwelling-house: other considerations when applying the curtilage test
  7. CG64270
    Private residence relief: the entity of the dwelling-house: advice of Valuation Office Agency
  8. CG64290
    Private residence relief: the entity of the dwelling-house: urban dwelling houses and garages
  9. CG64300
    Private residence relief: the entity of the dwelling house: dwelling-house is the whole building
  10. CG64305
    Private residence relief: the entity of the dwelling house: dwelling-house in part of a building: flats
  11. CG64309
    Private residence relief: the entity of the dwelling-house: dwelling house in part of a building: self contained units
  12. CG64311
    Private residence relief: the entity of the dwelling-house: part of the building let
  13. CG64320
    Private residence relief: the entity of the dwelling-house: building not a dwelling house
  14. CG64325
    Private residence relief: the entity of the dwelling-house: caravans
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