SDLT Surcharge Reclaim and Renting Out a Former Buy-to-Let

I’m seeking some advice on an SDLT-related situation. I’m considering the following plan, where I would: Move into my buy-to-let property for 1 year to make it my main residence and qualify for Private Residence Relief (PRR) on any future sale. Purchase a new home, initially paying the 3% SDLT surcharge on the purchase. Re-rent out the buy-to-let for 2 years after living in it, and then dispose of it in the third year. My question is: Would I still be able to reclaim the 3% SDLT surcharge after selling the buy-to-let, given that I intend to rent it out for 2 years after living in it? I’m not sure if re-renting the property would break any clause that would prevent me from reclaiming the surcharge. The reason I'm considering re-renting the property is that it would provide me with rental income for those 2 years, helping me maximize cash flow before disposing of it. Any guidance or references would be much appreciated!

Hi,
Thank you for your question.
I am sorry that we cannot help you regarding your question, as it refers to tax planning and this is not in our remit.
Please refer to our Income from Property Manual- cessation of let property which may help you.
Please find the guidance at: PIM2510 - Beginning and end of a rental business: cessation.
Thank you.