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Posted Tue, 25 Jun 2024 08:26:33 GMT by burger22a Edgar
I purchased a house in North Scotland in 1999 which I lived in until 2001 when I was relocated to Devon for work purposes in the RAF. The property was then rented out with the intention of moving back there. I was accommodated in work supplied accommodation (Married Quarters - I paid rental prices) until 2008. I was unable to move back into the property as work moved me to Lincolnshire, where I purchased my new main residence. I continued to rent out the property in Scotland until 2024, which is now on the market for sale. What relief can I claim for the period of time I was in work supplied accommodation, 7 years as a percentage of CGT increase over the 25 years of ownership?
Posted Fri, 28 Jun 2024 12:27:38 GMT by HMRC Admin 25 Response
Hi burger22a Edgar,
Please refer to guidance here:
HS283 Private Residence Relief (2024)
Thank you. 

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