CGT and Remote Working

Juliette100

I am hoping someone can advise me.  I have been a home worker for a few years on and off but home working has been voluntary and merely the odd day here and there with my actual work base being the office.  Recently I am looking to change jobs but the company I am talking to has a registered office but no physical office that staff work in and everyone is remote.  I am totally fine working from home as my only requirement is a company phone which they will supply and laptop which they'll supply.  My only question is with my contractual base being 'remote' will I be liable for CGT if I come to sell my main residence.   I will basically be working around the house - kitchen, living room etc as I have no dedicated study and I will not be reclaiming any costs but I am not sure where I stand and if a CGT liability will be created as this new arrangement will not be voluntary.        

anniecave

As long as you are continuing to live there and you don't subdivide it (for example into an area for your home, and an area that is completely dedicated to your business) then you would be exempt from capital gains tax under "private residence relief" so there would be no CGT payable

See https://www.gov.uk/tax-sell-home  for the info

Juliette100

Anniecave thank you !