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並前往https://www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet/hs283-private-residence-relief-2019

HS283 Private Residence Relief (2019) - GOV.UK

You would normally have to pay Capital Gains Tax on any gain you make if you dispose of: a dwelling house (which can include a house, flat, ...

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