CG64311 - Private residence relief: the entity of the dwelling-house: part of the building let
Statement of Practice (SP14/80) clarifies the position where the owner of a dwelling-house lets part of it as residential accommodation.
The statement of practice says that where the owner of a dwelling-house lets a room to a lodger and that lodger lives as a member of the owner바카라 사이트™s family, sharing their living accommodation and taking meals with them, no part of the dwelling-house should be treated as having ceased to be occupied as the owner바카라 사이트™s residence and therefore private residence relief should not be restricted.
It goes on to say that where the owner of a dwelling-house lets part of the dwelling-house as a flat or a set of rooms without any structural alterations being made to the property it will be accepted that the part let was part of the owner바카라 사이트™s dwelling-house. However, in these circumstances private residence relief will be restricted in respect of the part that was let as it had ceased to be occupied as the owner바카라 사이트™s residence. Although a separate lettings relief under s223(4) TCGA92 may be available (see CG64230+).
However, if the owner of the dwelling-house lets part of the dwelling-house as a self-contained flat which for example is accessed separately to the main house, the self-contained flat will itself be treated as a separate dwelling-house.
Therefore, where part of a dwelling-house has been let it is important to establish to what extent the accommodation has been let as this may affect the amount of private residence relief and/or lettings relief due.