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Posted 15 days ago by GSD123
Hi, I bought my first (and only) house in 2021 and lived there for 2 years. I was then moved away (within the UK) for work and the plan was to eventually return home after 2 years. During this period I rented out my own home and rented accommodation close to the new workplace. I’ve now been moved again to a permanent location further away from my own residence so cannot return to my property and am selling it to buy somewhere in the new location. Questions that I’m struggling to understand: - Do I qualify for PRR due to work related absence even if the house was rented out during this period? - Can I nominate my previous house as my primary residence for CGT purposes if it was also rented to others? Have had conflicting advice from HMRC advisors over the phone and people can’t seem to find an answer for this specific situation! Thanks very much
Posted 12 days ago by HMRC Admin 21 Response
Hi,
Please refer to:
HS283 Private Residence Relief (2024).
Thank you.

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