Buying and selling the family home

1. Buying the property

1.1. Ownership

1.2. Stamp duty land tax

1.3. Eligibility for PRR

1.4. Other taxes

1.5. DIY builders

2. Letting the property

3. Absences from the property

3.1. Short absences

3.2. Last 18 months

3.3. Working elsewhere

3.4. PRR restricted

4. More than one property

4.1. Only one residence to qualify

4.2. The right to elect

5. Selling the property

5.1. Work-related moves

5.2. Moving abroad

5.3. Moves after short period of occupation

5.4. Larger permitted area

6. Sale of part of property

6.1. Separate sales of land/house

6.2. Sale of garden or grounds

6.3. Sale of a new house

6.4. Sale of an existing house

7. Sale by trustees

7.1. PRR