Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Maintenance definition

What does Maintenance mean? Maintenance describes financial support paid by one person to a current or former spouse or civil partner, or for the benefit of a child, during separation, divorce/dissolution and afterwards. It is a descriptive term used across family law, with statutory regimes and case law guiding its assessment and enforcement. England & Wales and Northern Ireland: spousal/civil partner maintenance is commonly termed periodical payments, including interim “maintenance pending suit”; child maintenance/child support is primarily via the Child Maintenance Service (with court jurisdiction in limited cases, including Schedule 1 Children Act 1989 and for a “child of the family”). Scotland: support during a...

UK CGT planning for property and share disposals: PPR, EIS/SEIS, BADR, investors' relief, negligible value, income loss, hold-over, roll-over, incorporation

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Practice notes

Principal private residence relief

Where an individual holds more than one residence, they may, by formally giving notice to HMRC, nominate which property is to be treated as their main residence for principal private residence (PPR) relief purposes. In these circumstances, any period of actual ownership (by election) of the elected PPR should be regarded as fully exempt from Capital gains tax (CGT), provided there has been a previous period of actual occupation. In addition, the last nine months of the period of ownership are always deemed to be a period of occupation. Before 6 April 2014, the exemption covered the final 36 months of ownership; it was reduced to 18 months from 6 April 2014, and halved again to nine months for disposals on or after 6 April 2020. Individuals who are disabled or residing in a care home, and who have no other property on which PPR relief can be claimed, continue to benefit from the 36‑month final period exemption...

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Web page updated on 22/05/2026

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