I'm a vicar so housing is provided: Must I pay CGT on my other home?

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Updated: 06:00 BST, 8 February 2024

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As a vicar for the Church of England my 住宅 is part of my stipend so our family home has been rented out for about 18 years.

As I'm 製図／抽選近づく退職 we are thinking about where we would like to live and are thinking about selling the family home and buying a new home to 最初 rent out until we 現実に retire.

When talking to a friend he has 示唆するd we would be liable for 資本／首都伸び（る）s 税金 as this would be classed as a 商売／仕事 even though it's our main home.

Clergy often have different 税金利益s as we are not 行うd but I cannot find anything about family homes having to be rented out when we are given clergy 住宅. I would be most 感謝する for your advice.

SCROLL DOWN TO FIND OUT HOW TO ASK HEATHER YOUR TAX QUESTION?

資本／首都伸び（る）s 税金: I'm a vicar so the church 供給するs 住宅, but I have another home that is rented out (在庫／株 image)

Heather Rogers replies: This is a good question 関心ing 職業関係のある accommodation, which 現実に影響する／感情s やめる a few different working 役割s from 軍の職員／兵員 to farm 労働者s.

There is a whole section of the 課税 of Chargeable 伸び（る）s 行為／法令／行動する 1992 on this very 事柄. By and large, the 支配するs are helpful and understanding of the 状況／情勢, but there are a couple of 落し穴s.

I will run through the 支配するs in general 条件 before moving の上に your own personal circumstances below.

How does '私的な住居救済' on 資本／首都伸び（る）s 税金 usually work?

普通は, 支配する to 確かな基準, your own home qualifies for 私的な住居救済 on sale, as it is your only or main 住居.

This means you do not 支払う／賃金資本／首都伸び（る）s 税金, as you would on the 処分 of a 所有物／資産／財産 you didn’t live in.

However, if you live in another 所有物／資産／財産, then you would need to 決定する which was your main 住居.

How does CGT work??

資本／首都伸び（る）s 税金 is payable on the 利益（をあげる）s from the sale of an 資産 - what you sell it for, いっそう少なく what you paid for it.

Depending on the 資産 there may be 確かな救済s 利用できる and each person has a 資本／首都伸び（る）s 税金 allowance to 相殺する against their 伸び（る）s.

This was ￡12,300 in the year to April 2023, when it was 削減（する） to ￡6,000, and there will be a その上の削減（する） to ￡3,000 next spring.

If an 資産 was transferred to you as a gift, then the value at 移転 will be the valuation for 取得／買収.

When the 資産 is left to you through a will, then the probate value will be the value you are みなすd to have acquired it for.

You can deduct costs of 取得／買収 and 処分 if 関連した - the 広い地所スパイ／執行官's and solicitor's 料金s on sale, for example.

You can also deduct costs where you have spent money and have 追加するd value to the 資産.

資本／首都伸び（る）s 率s are explained here.

This is 普通は done by '選挙', meaning you get to decide, but HMRC would need some 証拠 that you were living in the 所有物／資産／財産 you want to be covered by PRR at least some of the time.

What happens if you live in 職業-関係のある accommodation?

Living accommodation is 職業-関係のある if it is 供給するd for an individual’s 雇用, or for the 雇用 of their spouse or civil partner, in any of the に引き続いて事例／患者s.

- It is necessary for the proper 業績／成果 of their 義務s.

- It is 供給するd for the better 業績／成果 of their 義務s and where the 準備／条項 of living accommodation is customary for that type of 雇用

- The accommodation is 供給するd as part of special 安全手はず／準備.

- An individual or their spouse or civil partner are contractually 要求するd to reside in 前提s 供給するd by another person, from where they carry on a particular 貿易（する）, vocation or profession.

What if you already own or buy your own home while living in 職業-関係のある accommodation?

If an individual owns their own home which they are unable to 占領する予定 to the fact that they need to reside in 職業-関係のある accommodation, then the home can continue to be their main 住居 for 資本／首都伸び（る）s 税金目的s, 供給するing they ーするつもりである to return to 占領する the home once the 雇用 is finished.

That said, if you decide when the 職業 ends that you don't want to move to the home in question, you may never 現実に even have to 占領する the 所有物／資産／財産.

If, for example, you 購入（する）d the 所有物／資産／財産 during the time you were in 職業-関係のある accommodation with the 意向 of moving into it at the end of the 雇用 but then your circ umstances change and you sell it, 供給するing your 意向 was to live there, then PRR will be 利用できる, up to the date your 意向 changed.

Once the 意向 to 占領する the home stops, then the home is no longer 扱う／治療するd as a 住居, so PRR will not be 利用できる from this point on, if for example you move to another 所有物／資産／財産 whilst still owning your 初めの home.

PRR will however be 利用できる up to the point the 意向 changed, 加える the last nine months of 所有権.

HEATHER ROGERS ANSWERS YOUR TAX QUESTIONS

? ? ? ?

There is no 明確な／細部鮮明度／定義 of ‘意向’, I’m afraid. If the （人命などを）奪う，主張する was challenged by HMRC, then a taxpayer’s particular circumstances would dictate the 見込み of PRR 存在許すd for the whole period of 所有権.

If you had 購入（する）d another 所有物／資産／財産 then it would be up to you to show why and when you decided not to move 支援する into your former 住居.

What if you let your home while living in 職業-関係のある accommodation?

You can still （人命などを）奪う，主張する PRR, unless the period of let 延長するs beyond the period of residing in 職業-関係のある accommodation.

In that 事例／患者, at that point the 意向 to live in the home would not be supported and there could then be a 口論する人 as to whether there was an 意向 to move into the home at all.

What about your circumstances?

In your 明確な／細部事例／患者, you have a home which you rent out as you live on church 所有物／資産／財産 which would no 疑問 qualify as 職業-関係のある accommodation. So far, so good.

However, if your 意向 to move 支援する into the home you have rented out will 中止する, then it will stop qualifying from that moment for PRR.

PRR will however be 利用できる up to the point the 意向 changed, 加える the last nine months of 所有権.

The new 所有物／資産／財産 would also qualify 供給するing you move in すぐに after your 雇用中止するs.

If your 意向 not to move 支援する into your old home 落ちるs within the last nine months of 所有権, then you will receive 十分な PRR on the sale of your long owned 所有物／資産／財産.

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Heather Rogers, 創立者 and owner of Aston Accountancy, is our 税金 columnist.?She is ready to answer your questions on any 税金 topic - 税金 codes, 相続物件税金, 所得税, 資本／首都伸び（る）s 税金, and much more.

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