Private Residence Relief - Deemed Occupation

I got a job offer in the UK therefore my family and I moved from Hong Kong to the UK in May 2021 with BNO Visa. In the period of 2021 to 2024, my family and I temporarily stayed in relatives house as we cannot afford to own a home in the UK. In Feb 2024, I has sold the residence in Hong Kong which was my only home and never rent out. My wife and I jointly owned that residence. As we were absent from the residence in Hong Kong from May 2021 to Feb 2024 because of working in the UK, are we seeing as deemed to occupy it? Do we qualify for full private residence relief in this case?

Hi 
We are unable to review personal matters in this forum.
For an answer to a personal question of this nature, you would need to contact our self assesment helpline on 0300 200 3310 or contact our webchat facility at: Contact HMRC.
Thank you.

Hi, I bought my family home in april 2019 because my mother was too old to renew the mortgage and couldnt afford to pay out the mortgage. Prior to this I paid her mortgage payments from March 2018- march 2019. I bought the house as a second residential and she lived in it until Sept 2024 rent free. She occupied the house from late 1970's to 2024. Do I need to pay CGT in this situation? She was still financially dependent on me after i bought the house as her BT account was in my name at the property which I paid after I bought the property and I also paid for gas and electric although this was done via pay point and I've no receipts to prove it. She also paid no rent throughout the time I owned the property.

Hi,

We can only refer you to the guidance on residence.  It is up to you to decide whether case 4 applies to your circumstances.  If split year treatment applies, then you only need to declare that

split year treatment applies and the dividends arising after the split, where the dividends are taxable.

Thank you.