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Posted Thu, 23 Mar 2023 14:28:56 GMT by Wonson
I know there is a 9 months long tax-free period according to Private Residence Relief. But what if exchange date is within 9 months period, and completion date is out of 9 months period, do I still get the tax-free treatment?
Posted Wed, 29 Mar 2023 11:36:31 GMT by HMRC Admin 20
Hi Wonson,

The 9 months applies to the end period of ownership.
As the sale is classed as the completion date, the 9 months would be backdated from then irrespective of the exchange date.

Thank you.
Posted Fri, 07 Apr 2023 22:55:35 GMT by Wonson
I found something else regarding the issue According to TCGA 1992 s.28 (, the date of disposal is the date of an unconditional contract was made, which is also known as the "exchange date" of the unconditional contract. And according to the PPR page ( In the section "Period of ownership", there is a line that said "It ends when you dispose of it". So as the answer from another post: "So if the contract is unconditional, full PPR would be applied if the contract is made dated within 9 months, because the date of ownership is the contract exchange date, but not the completion date when buyer made the full payment and be able to move into the property." Can you confirm that the above statement is correct or not?
Posted Tue, 18 Apr 2023 11:07:49 GMT by HMRC Admin 32

You are correct in stating that, if a disposal is made under an unconditional contract, the date of disposal for capital gains purposes will be the date on which the contract is made, or exchanged. It is not the later date when the asset is conveyed.

The information in HS283 is also accurate in that a period of ownership of a dwelling house ends when such a disposal is made.

HS283 Private Residence Relief (2022)

On the assumption that the seller qualified for Private Residence Relief, from the date of their acquisition of the dwelling house until the date they moved out and that they subsequently disposed of the house within 9 months of their leaving.

In such circumstances they would qualify for full Private Residence Relief by virtue of the 'final period exemption'.

CG64985 - Private residence relief: final period exemption

Thank you.
Posted Wed, 19 Apr 2023 15:13:19 GMT by HMRC Admin 8
Please refer to guidance:
HS283 Private Residence Relief (2023)
Thank you

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