Скачать или смотреть What is the Private Residence Relief (PRR)?

The Private Residence Relief (PRR) is a Capital Gains Tax relief that is automatically applied when you sell a property that was your main home for the entire time you owned it. If you qualify, whatever profit you make when selling the house is tax-free.

Additionally, this is the criteria to be eligible for Private Residence Relief (PRR):

You haven't rented a room or the house;
You didn’t use a part of it only for business;
The total area of the house is less than an acre;
You didn’t buy it just to make a profit.

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