Private Residence Relief (Self Assessment helpsheet HS283)
Find out about tax relief available when you sell or dispose of your main home.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
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
Published 4 July 2014
Last updated 6 April 2024
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href="#full-history">+ show all updates
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Update history
2025-04-06 00:15
The helpsheet has been added for the tax year 2024 to 2025. The helpsheet for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet has been added for the tax year 2023 to 2024. The helpsheet for tax year 2019 to 2020 has been removed.
2023-12-06 10:41
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)’.
2023-04-06 00:15
The helpsheet has been added for the tax year 2022 to 2023. The helpsheet for 2019 to 2020 has been removed.
2022-04-06 00:15
The helpsheet has been added for the tax year 2021 to 2022. Helpsheets for 2017 and 2018 have been removed.
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
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet has been added for the tax year 2024 to 2025. The helpsheet for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet has been added for the tax year 2023 to 2024. The helpsheet for tax year 2019 to 2020 has been removed.
2023-12-06 10:41
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)’.
2023-04-06 00:15
The helpsheet has been added for the tax year 2022 to 2023. The helpsheet for 2019 to 2020 has been removed.
2022-04-06 00:15
The helpsheet has been added for the tax year 2021 to 2022. Helpsheets for 2017 and 2018 have been removed.
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
Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet has been added for the tax year 2024 to 2025. The helpsheet for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet has been added for the tax year 2023 to 2024. The helpsheet for tax year 2019 to 2020 has been removed.
2023-12-06 10:41
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)’.
2023-04-06 00:15
The helpsheet has been added for the tax year 2022 to 2023. The helpsheet for 2019 to 2020 has been removed.
2022-04-06 00:15
The helpsheet has been added for the tax year 2021 to 2022. Helpsheets for 2017 and 2018 have been removed.