Budget 2018 – Capital gains tax: Letting relief

Following the 2018 Budget there are several key changes to letting relief which are due to be implemented from April 2020.


The government will reform lettings relief so that it only applies in circumstances where the owner of the property is in shared occupancy with the tenant.

The final period exemption will also be reduced from 18 months to nine months. The government will consult on these changes.

There will be no changes to the 36 months final period exemption available to disabled people or those in a care home.

Follow our blog posts to keep up to date with these changes.


AJN Accountants are specialists in helping contractors, freelancers and small businesses to save tax and time.

Please contact us for more information:

E: info@ajnaccountants.co.uk
T: 020 3866 8951

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