Job Related Accommodation provided when calculating Capital Gains Bill on rental sale.

Good morning all, We are planning on selling our rental house in the very near future, but we have had Job Related Accommodation (JRA) with MoD accommodation, that was provided by my employer (MoD), and Private Residence Relief (PRR) to consider in the final bill, so I really need some assistance please. I’ve been looking at the Capital Gains Manual, para’s s222 TCGA 92 and CG64555 states that: Married Quarters/MoD housing is under licence, and therefore is not a residency. We bought the house on 20 Nov 1998, I lived in JRA at that time, and then Married Quarters (MQ’s) up until I moved into our home on 10 Oct 2008. My then fiancé lived with her parents when we bought the house until we got married, she moved into JRA/MQ’s on 30 June1999, until she moved into our home full time on 12 Nov 2007. During our time in JRA/MQ’s the house was not rented out. We moved out on 28 May 2010, and our tenants moved in on 16 July 2010 and have remained there to the present day. Our tenants will leave on 30 March 2024-ish, but final date is to be confirmed, and then it will be put on the market. Here are the facts and figures: Date bought – 20 Nov 1998. Cost - £87950, bought jointly. Stamp Duty - £880. Improvements - £15233.94. Solicitors fees - £Unknown. Estate agents fees - £Unkown. Estimated sale price - £330,000 to £350,000 similar sized property sales locally. Duration of living in JRA/MQ’s Me - 20 Nov 1998 to 10 Oct 2008. Duration of living in JRA/MQ’s Wife - 30 June 1999 to 12 Nov 2007. Moved into house (Me) 10 Oct 2008 to 28 May 2010. Moved into house (Wife) 12 Nov 2007 to 28 May 2010. House was vacant until tenants moved in. Tenants moved in 16 July 2010 to 24 March 2024 (hypothetical at present). I'd really like a steer on how to get to the final CG figure please, or how to enter these values into the CG calculator, and what allowances I can use against it?, when all the PRR and JRA figures and dates are included. I want to be armed with the right information ready for our bookkeeper, because it can make a huge difference. Every enquiry is a different scenario, and we need it to be correct. Thank you all, Kelpieboy.

Hi Kelpieboy Dogg,
HMRC cannot comment on future events as legislation/plans may change.
We also cannot comment on personal situations, hypothetical or not.
You will therefore need to contact us direct on 0300 200 3310 for a definitive answer.
Thank you. 
 

Would it be correct to calculate from the period we didn't live in the property, eg, 2010 until it's eventually sold? (14 years), but can I use PRR from the purchase date in the calculations?. With the upcoming Budget, allowances are due to change. Forewarned is forearmed. Any feedback would be greatly received. Kelpieboy.

Hi Kelpieboy Dogg,
For details on Private Resident Relief, please refer to:
Private Residence Relief (Self Assessment helpsheet HS283)
As advised previously.
For a defenitive answer you will need to contact us direct.
Thank you.