CGT for Non British citizen

Non-British citizen on a tourist visa, owning a house in the UK since 2022. Can you please confirm the following: 1) If the individual has spent a significant amount of time at the property, say 7 months out of the year, Can he declare the property as their main residence for tax purposes? 2) When the individual sells the property in 2024, there is No CGT liability because of the Private Residence Relief (PRR) ?

Hi jame23,
Helpsheet HS283:
HS283 Private Residence Relief (2023)
Advises that "Any individual is entitled to the relief on any gain arising on the disposal of their only or main residence".
For the property to be your only or main residence, would require that you are resident in the UK for tax purposes.
You would need to review the guidance on statutory resident and take the statutory residence tests here:
RDR3 Statutory Residence Test
Please have a look at the guidance at and the examples here:
CG26310 - Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: Arrival and departure from UK: temporary non-residence: Interaction with NRCGT – year of departure 2012-13 or earlier
Thank you.