I bought a residential property in Dec 2021 and plan to sell it in March 2025, estimated capital gain is £30,000. For the first 1 year (12 months), it was my main residence, and 2 years (24 months) letting out, and no one occupied for last 3 months. So, can I entitle Private Residence Relief for 21 months (12 + 9 months) ? What will be the capital gain tax (I am the basic rate tax payer)? Thanks.