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Posted Thu, 05 Sep 2024 23:25:08 GMT by senrab_nhoj
I've lived and worked abroad and since April 2018 I've been non UK tax resident due to the 90 day automatic rule. My wife remained in UK in family home which was bought in 2017 but only my name on the deeds, but unfortunately she died 2023. The property was my ppr before working abroad. I am going to sell the property on which we spent a lot of money renovating to move the older kids to a property nearer to family and friends. Question. Will this count as my ppr even though I'm not resident if I elect it to be on the basis my wife considered it her ppr and we can only have one? If so will that mean there will be no CGT. Will there be a time limit for me to sell post her death to ensure it remains my ppr?
Posted Fri, 13 Sep 2024 08:57:57 GMT by HMRC Admin 25 Response
Hi senrab_nhoj,
This forum is for general queries only and is intended to help you self-serve.
We are unable to provide specific advice tailored to individual circumstances.
For details on PPR, please refer to:
HS283 Private Residence Relief (2024)
Thank you. 

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