Home/Uk/Private Residence Relief Calculator
TCGA 1992 s222 Relief

UK Private Residence Relief (PRR) Calculator

Calculate your tax-exempt gain and CGT liabilities under HMRC Private Residence Relief and 9-month final period rules.

Property Sale Details
Sale price minus purchase price and allowable acquisition costs.

PRR Capital Gains Tax Estimator

Enter property gain and occupancy months to calculate your exact Private Residence Relief exemption.

Frequently Asked Questions (FAQ)

PRR provides a 100% Capital Gains Tax exemption for the period you occupied a property as your main home, plus the final 9 months of ownership.

Since April 2020, Lettings Relief is restricted exclusively to property owners who shared occupancy (co-habited) with their tenant, capped at the lower of £40,000 or the PRR relief amount.