Guidance

Private Residence Relief (Self Assessment helpsheet HS283)

Find out about tax relief available when you sell or dispose of your main home.

Documents

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This guide explains the tax relief that may be available when you sell or dispose of your main home. It can apply to a:

Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
The helpsheet has been added for the tax year 2025 to 2026. The helpsheet for tax year 2021 to 2022 has been removed.

6 April 2025
The helpsheet has been added for the tax year 2024 to 2025. The helpsheet for tax year 2020 to 2021 has been removed.
6 April 2024
The helpsheet has been added for the tax year 2023 to 2024. The helpsheet for tax year 2019 to 2020 has been removed.
6 December 2023
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)'.
6 April 2023
The helpsheet has been added for the tax year 2022 to 2023. The helpsheet for 2019 to 2020 has been removed.
6 April 2022
The helpsheet has been added for the tax year 2021 to 2022. Helpsheets for 2017 and 2018 have been removed.
6 April 2021
The helpsheet has been added for the tax year 2020 to 2021.
19 August 2020
From 06 April 2020 the relief available on disposals has changed.
6 April 2020
The helpsheet has been added for the tax year 2019 to 2020.
6 April 2019
The helpsheet has been added for the tax year 2018 to 2019.
6 April 2018
The helpsheet has been added for the tax year 2017 to 2018.
6 April 2017
The helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
6 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.