Job-related accommodation / Principle Private Residence Relief

My husband and I have lived in job-related accommodation since 2011. When we took the position, we had to move out of the house we own, and have subsequently rented it out. (The job requires that we live on site.) The job is coming to an end in July of 2024. Our intention was to move back into our existing house, but now that the move is imminent, we have just decided that we think it will now be too small for us and our family as it is now. We would now like to sell it and buy a slightly bigger house. I understand that we are entitled to PPR relief as long as our intention is to move back into our house. However, we have no proof of this intention as when we moved into the job-related accommodation we had no idea that we needed to evidence that. What will HMRC's position be if we sell the house while we are still in job-related accommodation and then move into a different principle private residence? Or, do we need to move back into the existing house to prove our intention? Any advice gratefully received, many thanks!

Hi JEP,

Please refer to guidance at CG64555 - Private residence relief: two or more residences: job-related accommodation

Thank you.