9 months deemed occupation and PRR

1) Are the last 9 months deemed occupation for PRR applicable for properties abroad too? 2) the only tax year where I’m uncertain about the 90 nights rule for PRR is 2015/2016. How could I check that, is there any way at all? SARU services only go back 5 years

Hi Luca LOMBARDI,
Yes, Private Residence Relief is available against the sale of overseas property that was you main residence for a period of time.
 You can add a further 9 months to the period of main residence, when calculating your capital gains liability.
The rules apply to foreign property in the same was as UK property.
Please have a look at for more information:
Private Residence Relief (Self Assessment helpsheet HS283)
Thank you.