Excuse a bone question, I'm mostly ignorant of CGT and I've tried googling the answer but can't find answers to the questions. Are you liable for capital gains tax on a self build? If so, does it take into account labour,planning, equipment and materials to come out of your profit? If you were to live in the house that you've built to not make it liable for CGT is their restrictions on how you spend the money on sale of the house? for example does all of the profit have to go into buying a new residence and any left over subject to CGT?