Broadly speaking a gain arising on the disposal of a person's residence (dwelling house and garden/grounds, ie their home) is exempt from capital gains tax (CGT)1. This exemption is known by many names, including principal private residence (PPR) relief, private residence relief, private residence exemption, main residence exemption, or only or main residence relief.
For an overview of the relief, see C3.1701.
The commentary below considers the concept of job-related accommodation for PPR relief purposes.
Job-related accommodation for PPR relief purposes
It may be possible for an individual to occupy job-related accommodation (as defined below) and at the same time own another residence which is intended to be occupied as an only or main residence in due course. The rules regarding PPR relief are modified in such circumstances2.
The occupation of the job-related accommodation is treated for the purpose of the PPR exemption as though it were occupation by the individual of the dwelling house which they own. This is also the case even if the tax year would
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