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Private Residence Relief Calculator
Calculate your Private Residence Relief (PRR) with ease using our intuitive calculator. Make informed decisions on property transactions and optimise your tax planning effortlessly.
What Is Private Residence Relief (PRR)?
Private Residence Relief (PRR) is a valuable Capital Gains Tax (CGT) relief in the UK that can reduce or eliminate the CGT due when you sell your main home. If a property has genuinely been your only or main residence at some point during the period you owned it, HMRC may exempt a proportion or all of the gain from tax. The relief works by apportioning the gain between the time you lived in the home and the total period of ownership, meaning only the non-residence portion (if any) may be taxed.
Certain special rules also apply, such as automatic relief for the last 9 months of ownership even if you were not living there, and extended relief in specific circumstances like long term care or disability.
Private Residence Relief & Capital Gains Tax (CGT)
After PRR reduces your taxable gain, any remaining gain may be subject to CGT. For UK residential property disposals, CGT rates for 2026 are:
Your annual CGT exemption is also relevant. For the 2025/26 and 2026/27 tax years, individuals have an annual CGT exemption of £3,000 (meaning the first £3,000 of gains not covered by reliefs may be tax‑free).
Do I Qualify for Private Residence Relief?
Not sure if your property qualifies for Private Residence Relief (PRR)? Use this simple guide to quickly see which factors HMRC considers when calculating PRR.
Factors
Guidance
Was this your only or main home? | PRR applies fully if yes. HMRC looks at where you normally live, Council Tax, utility bills and postal address. |
Did you live there continuously? | Continuous residence maximises PRR. Gaps in residence may reduce relief unless covered by permitted absences. |
Did you move out before sale? | The final 9 months of ownership are automatically counted for relief, even if you were not living there. |
Was any part of the property let or used for business? | Part of the property used for business or long-term letting may reduce PRR. Lettings relief only applies in limited cases. |
Did you have any periods of absence for work, disability or care? | Certain absences (e.g., working abroad, long-term care) may still count toward PRR. |
Is the garden/grounds unusually large? | PRR typically covers garden/grounds up to 5,000 sq m. Larger areas may be partially taxable. |
Scenarios Where PRR Fully Applies
You won’t pay CGT on the gain at all if all of the following apply:
In such cases, PRR may wipe out the entire gain before CGT is considered.
Scenarios Where Partial PRR Applies
If you did not live in the property continuously, PRR is apportioned.
For example, if you lived there for 6 out of 10 years, plus last 9 months relief, then:
How Does PRR Work
To understand PRR, first consider how a gain is calculated when you sell a property:
Gain = Sale Price – Purchase Price – Allowable Costs – PRR Relief
PRR broadly applies by calculating the proportion of the period you lived in the property as your main residence against the total period of ownership.
For example,
So, even if you moved out before the sale, PRR may still significantly reduce your CGT.
How to Claim Private Residence Relief?
Once you have confirmed that you qualify for PRR, you need to write ‘Private Residence Relief is claimed’ and the amount of the relief claimed in Box 54 on page CG 3 of your computation of the gain on any relevant disposal.
Key PRR Terms Explained
You need to understand some basic terms to be able to make the most out of our PRR calculator.
Period of Ownership
This starts when you acquire the dwelling house and ends on the date of sale (disposal).
Period of Residence
This is the period during which the property was your only or main home. If you lived there continuously, your PRR may cover most of the gain.
Final Period Exemption
Even if you stop living in the property before sale, the last 9 months of ownership typically qualify for relief as long as the property was your main residence at some stage.
Periods of Absence
HMRC rules allow certain absences to still count as residence for PRR, such as periods working elsewhere (often up to 3 or 4 years, depending on circumstances) if specific conditions are met.
Part Let or Business Use
If part of your home was used exclusively for business or let out to tenants, the PRR may need to be split between the exempt and taxable parts in proportion to usage.
Why Use UK Property Accountants’ Private Residence Relief Calculator?
PRR calculations can be complex because they involve the dates you owned the property, the dates you actually lived in it as your main residence, allowed periods of absence, final period exemptions, and any part of the property used for business or let to tenants.
Making these calculations manually is error-prone and may lead to overpayment of CGT. Our Private Residence Relief Calculator lets you enter your ownership and occupation periods, and it will help estimate:
This helps you plan your property sale and tax liability with greater certainty.
Who Should Use the Private Residence Relief Calculator?
This calculator is ideal for:
It’s particularly useful when you’ve had multiple periods of residence, temporary absences, lettings or business use, because it helps you visualise how much relief PRR can give.
For more information, you can visit our complete guides on Private Residence Relief.
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