Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance HM Revenue and Customs has issued on to the sale of Right to Buy properties.

HMRC capital gains tax (CGT) guidance in connection with selling a home is available on GOV.UK at www.gov.uk/tax-sell-home.

Self-assessment Helpsheets 281 and 283 also contain information about the amount of CGT private residence relief available when a person sells a property that has been their only or main residence at some time during their ownership, including how the relief applies to married couples and civil partnerships. These are available, respectively, at www.gov.uk/government/publications/husband-and-wife-civil-partners-divorce-dissolution-and-separation-hs281-self-assessment-helpsheet and www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet.

More detailed information on CGT is available in HMRC’s Capital Gains Tax Manual at www.gov.uk/hmrc-internal-manuals/capital-gains-manual.

There are no separate CGT rules for properties acquired under the Right to Buy arrangements.