Private Residence Relief Calculator
Work out how much of a residential-property gain is covered by your main-home occupation, allowed absences, the final-period exemption and qualifying shared-occupation Letting Relief.
Count whole months consistently. Add only absences that satisfy HMRC conditions.
Use capital improvements still reflected in the property, not routine repairs or mortgage interest.
Capped at 36 months (3 years) in total by statute.
Capped at 48 months (4 years) where the distance from work prevented living at home.
No statutory limit where all employment duties were carried on outside the UK. Every absence category also requires the property to have been your only or main residence at some point both before and after the absence.
Enter only where you lived in one part while a tenant occupied another. Do not enter whole-property letting.
Estimated CGT after PRR
£17,640
69 of 120 months qualify (57.5%).
Your Share of Gain
£180,000Whole-property gain: £180,000
Private Residence Relief
£103,50057.5% of your gain
Letting Relief
£0Shared occupation only; £40k cap
Taxable Gain
£73,500£3,000 AEA available
Complex cases involving multiple homes, overseas residence, job-related accommodation, gardens over 0.5 hectares, pre-1982 ownership or several periods of occupation need a full HMRC/tax-adviser review.
Frequently asked questions
How is Private Residence Relief calculated?
Where a home was not your main residence throughout ownership, HMRC normally relieves the fraction of the gain represented by qualifying occupation and allowed absences, including the unused part of the final 9 months, divided by total ownership.
How long can I be absent and still qualify?
Absences count as periods of residence only within statutory limits: 3 years in total for any reason, 4 years in total where the distance from your work prevented you living at home or your employer required you to work away, and an unlimited period where you were employed with all duties carried on outside the UK. Each category is separate, so they can be combined, and every one of them requires the property to have been your only or main residence at some point both before and after the absence.
Do the final 9 months always qualify?
The final 9 months normally qualify if the property was your only or main residence at some point. A final 36-month period can apply in limited disabled-person or long-term care-home cases where the additional conditions are met.
Can landlords still claim Letting Relief?
Only in narrower shared-occupation cases: part of the home must have been let while another part was your main residence. It does not apply merely because the whole property was let for a period. The relief is the lowest of PRR, £40,000 and the letting-related gain.
When must UK property CGT be reported?
Where CGT is due on UK residential property, UK residents normally report and pay it within 60 days of completion. Non-residents have a wider UK-property reporting requirement.
Official sources
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