PPRR

HI, when i ask my new friend AI Gemini she says that there is some limitation on the PPRR you can claim/be eligible for if you have moved abroad. I can't find this information anywhere. Is there any time limit on being able to be eligible for PPRR? EG you move from your main residence in the UK to Spain in 2020. Now selling that house in the UK. Have been main residence in the UK house for 80% of ownership, so relief is 80%. Is that any different because you live 4 or 5 years abroad?

Hi,
If you have two or more properties, you are required to inform HMRC which property is your main residence and the date this takes effect from.  
Private Residence Relief is worked out using months as the basis of the calcultion. You can see guidance here:
HS283 Private Residence Relief (2024)
You can find a capital gains tax calculator here:
Tax when you sell property 
From the link above you can register for a capital gains account and report and pay Capital Gains Tax within 60 days of the completion date.
Thank you.