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CGT Main Residence Relief Calculator UK

Enter your values below to get the result first, then scroll for the full explanation and guidance.

Step 1 • Add values

Use the calculator

Enter your values below to generate an instant result. You can update the inputs at any time to compare different scenarios.

Example: a GBP 73,000 gain over 730 ownership days, with 365 main-residence days and 275 non-overlapping final-period days, gives GBP 64,000 illustrative relief.

Results refresh instantly as values change.

Illustrative Private Residence Relief

£64,000.00Simple time-apportionment estimate

Illustrative Private Residence Relief: £64,000.00 (Simple time-apportionment estimate)

The relief is the gain multiplied by qualifying occupation plus any non-overlapping part of the final nine months, divided by total ownership time. It does not establish eligibility.

Gain apportionment

The relief is the gain multiplied by qualifying occupation plus any non-overlapping part of the final nine months, divided by total ownership time. It does not establish eligibility.

Result snapshot

A quick visual read of the values behind this result.

Gain before PRR£73,000.00
Ownership days730
Illustrative qualifying days640
Gain remaining before other reliefs£9,000.00

Recommended next checks

  • →Check whether the entered occupation period qualified as your only or main residence.
  • →Review absences, letting and other relief conditions separately before reporting a gain.
Gain before PRR
£73,000.00
Ownership days
730
Illustrative qualifying days
640
Gain remaining before other reliefs
£9,000.00

For disposals from 6 April 2020 only. Excludes qualifying absences, letting or business-use apportionment, special 36-month final periods, pre-1982 ownership, non-residence and tax due.

Try different values to compare results.

Enter the gain after allowable purchase, improvement and selling costs, then the ownership and one continuous period when the whole property was your only or main residence. The calculator illustrates time-apportioned relief including any non-overlapping part of the final nine months; it cannot establish legal eligibility or tax due.

Fast to use

Built for comparison

Clear result output

Table of Contents

6

About CGT Main Residence Relief Calculator UK

CGT Main Residence Relief Calculator UK helps you work through the main numbers for this topic quickly with a simple input flow and an instant result.

Use the calculator result as a practical starting point, then review the explanation and assumptions on the page if you want more context.

Simple main-residence apportionment

HMRC's standard computation divides qualifying only-or-main-residence time plus the final period by total ownership time, then applies that fraction to the gain. The final nine months must not be added twice where they overlap actual residence. In a 730-day ownership example with 365 occupied days and 275 distinct final-period days, GBP 73,000 of gain gives GBP 64,000 illustrative relief.

This deliberately excludes qualifying absences, letting relief, special 36-month final periods, non-residential use, pre-1982 acquisitions and any CGT annual exemption or rates. If any apply, use HMRC guidance or professional advice before reporting.

Formula explained

Calculation flow

This calculator is structured for fast UK-focused estimates with clear inputs, repeatable logic, and instant results.

Formula

Input values -> calculation engine -> instant result

How the result is built

1Enter the values requested in the form.
2The calculator applies the configured formula logic.
3The result updates instantly with a breakdown.
4Use the output to compare scenarios quickly.

Example

Example: a GBP 73,000 gain over 730 ownership days, with 365 main-residence days and 275 non-overlapping final-period days, gives GBP 64,000 illustrative relief.

Assumptions

  • You have already worked out your own share of the net residential gain and confirmed that the whole dwelling qualifies for the simple only-or-main-residence period entered.
  • One continuous occupation period only; final nine months are counted once and only if the home was your only or main residence at some point.
  • Disposal on or after 6 April 2020 and acquisition on or after 31 March 1982. No other qualifying absences, partial letting, exclusive business use, special final periods or non-UK residence rules are included.
  • The output estimates relief on a gain, not CGT liability or a legal eligibility decision.

Source basis

  • UK-focused calculator flow
  • Structured input validation
  • Instant result breakdowns

FAQ

Common questions

No. It shows a simplified estimate of relief on a gain. The remaining gain is before other reliefs, the annual exemption and tax-rate allocation.

Trust and notes

Assumptions and important notes

This calculator is designed to give a fast estimate using the method shown on the page. Results are most useful when your inputs are accurate and the tool matches your situation.

Use the result as guidance rather than a final diagnosis or professional decision. If the result could affect health, legal, financial, or compliance decisions, verify it with a qualified source where appropriate.

  • You have already worked out your own share of the net residential gain and confirmed that the whole dwelling qualifies for the simple only-or-main-residence period entered.
  • One continuous occupation period only; final nine months are counted once and only if the home was your only or main residence at some point.
  • Disposal on or after 6 April 2020 and acquisition on or after 31 March 1982. No other qualifying absences, partial letting, exclusive business use, special final periods or non-UK residence rules are included.
  • The output estimates relief on a gain, not CGT liability or a legal eligibility decision.

Method

UK calculator guidance

Last reviewed

April 17, 2026