Only if the dwelling has been your only or main residence at some point in the ownership period under the applicable rules. The calculator does not decide this for you.
Private Residence Relief Calculator UK
Enter your values below to get the result first, then scroll for the full explanation and guidance.
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.
Use the ownership and residence dates to illustrate what portion of your already-calculated residential gain may fall within simple Private Residence Relief. Confirm that the property and stated occupation actually qualified; the result is not an automatic relief decision.
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.
Table of Contents
Table of Contents
About Private Residence Relief Calculator UK
Private 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.
How the relief fraction works
The calculator counts days in a single continuous only-or-main-residence interval and the final nine months of ownership without double-counting overlap. It applies that fraction to your gain after allowable costs. GBP 73,000 multiplied by 640 qualifying days over 730 ownership days gives GBP 64,000 illustrative relief.
HMRC rules can also recognise qualifying absences and special circumstances, but these require facts this calculator does not collect. The remaining gain is before any annual exemption or CGT rate calculation.
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: GBP 73,000 gain with 640 qualifying days out of 730 gives GBP 64,000 illustrative relief.
Assumptions
- Net gain is already calculated for your ownership share; the calculator does not test purchase costs or entitlement.
- One continuous only-or-main-residence period, plus any non-overlapping part of the final nine months, for disposals from 6 April 2020.
- No qualifying absences, partial letting, business use, special 36-month final period, pre-1982 ownership or non-UK residence rules.
- This is a time-apportionment estimate, not CGT due.
Source basis
- UK-focused calculator flow
- Structured input validation
- Instant result breakdowns
FAQ
Common questions
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.
- Net gain is already calculated for your ownership share; the calculator does not test purchase costs or entitlement.
- One continuous only-or-main-residence period, plus any non-overlapping part of the final nine months, for disposals from 6 April 2020.
- No qualifying absences, partial letting, business use, special 36-month final period, pre-1982 ownership or non-UK residence rules.
- This is a time-apportionment estimate, not CGT due.
Method
UK calculator guidance
Last reviewed
April 17, 2026