Private Residence Relief on CGT after selling home

Hello, I owned a flat from April 2018 to January 2024. I lived in it myself from the purchase date until 2.9.19, I then rented it out for a period of 2.76 years. I moved back into the flat on 6.6.22 and stayed there until I sold it. I made a gain when I sold the property. For 1 year of the period I did not live in it I was working and living abroad in Canada. I am currently filling in my self assessment tax return and wanted to clarify if I am eligible for private residence relief on CGT. The advice on this page https://www.gov.uk/tax-sell-home/absence-from-home suggests I do but I wanted to clarify as I have read conflicting advice. Many thanks.

Hi,

If you were sent to Canada to work by your employer as a secondment then, yes. If you chose to move there then, no, Private Residence Relief is not due for that period.

Thank you.

Thank you, and just to clarify, I would be eligible for PRR for the period I lived in it and the 1 year I went to work in Canada but would be eligible for CGT for the 1.76 years when I was living in the UK but renting out the flat (a personal choice I made to live with my partner elsewhere)?

Hi ,
 

Correct . Thank you .