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Lettings relief is a tax relief that may reduce capital gains tax on the disposal of a property that was the owner’s main home and later let to tenants. A solicitor assesses whether the relief applies, collects occupancy and tenancy records, calculates the relief, and liaises with HM Revenue & Customs to claim or adjust the gain.
The specific relief depends on occupancy history and the timing of the rental. A solicitor identifies relevant periods, checks for any limits or exclusions introduced by the law, and prepares the necessary evidence to support the claim to HMRC.
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