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Posted Sat, 19 Aug 2023 09:30:41 GMT by
Hello In 1985 I bought a house in the UK. For the next 6 years I worked overseas and then returned to the UK but worked away from that house and eventually moved in with my partner in their house. In 2004 we bought a house together so for the period 1985 to 2004 I only owned one property and had my name only on my house deeds. We are looking to sell my original house, as we don't use it and the last tenant has moved out, so can I claim principle private residence relief for the period 1985 to 2004? Thank you 
Posted Tue, 22 Aug 2023 09:07:36 GMT by
Having read my original post I should probably clarify that although I mentioned a tenant they were a friend of the family and lived in the house rent free so I've never had paying tenants.
Posted Tue, 22 Aug 2023 12:43:11 GMT by HMRC Admin 17 Response

Hi,
 
No as you do not appear to have lived in it for any of the time. please refer to guidance at :

HS283 Private Residence Relief (2023)  .

Thank you.
Posted Tue, 22 Aug 2023 18:50:40 GMT by
Thank you for your response and the information provided. However, certainly for the period 1985 to 1991, I was working overseas in accommodation provided by my employer and therefore in job related accommodation as I could not have carried out my work whilst living in my property as it was thousands of miles distant. Wouldn't it also be true, as my property was a considerable and effectively non commutable distance from the job I took on my return, that I was in effect in job related accommodation for the period 1992 to 2004?
Posted Wed, 30 Aug 2023 06:29:27 GMT by HMRC Admin 25
Hi Angela Barnes,
For further guidance please refer to:
CG64555 - Private residence relief: two or more residences: job-related accommodation
As certain conditions must also be met for this to be allowed as private residence relief.
Thank you. 
 

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