Selling a house
When you sell a house, you may have to pay Capital Gains Tax (CGT) on the proceeds of the sale.
Principal Private Residence (PPR) Relief
If the house is your only or main home, you may be able to claim PPR Relief.
The land or garden up to one acre (0.405 hectares) can be considered as part of your home for PPR Relief. This excludes the site of the house, which is not taken into account when applying the relief. The relief does not apply to any land over this size.
Where you are entitled to full relief, you will not have to pay CGT on the sale of your house. You can get partial relief under certain circumstances.
Note
Even where no tax is due because of PPR Relief, you must still file a return.