Principle private residence relief

I sold my property after 50 months of ownership. For the first 31 months I clearly occupied the property as my main residence. After getting married, from months 31 - 50 I spent a considerable amount of time staying with my wife in a rental property in a nearby city. I kept many of my possessions at the property I own for use when I stayed at the property occasionally during the week for work and at the weekends to visit friends/family - the property I owned was my main address for bank, GP etc right up until I sold it. I also spent the majority of my time in the property especially in the month leading up to sale. I consider the property as my main residence for the full 50 months there is no gain due to full PPR. If I claim the 31 months plus final 9 months then PPR is 80% of the gain - if I claim 80% PPR then my gain is comfortably under the annual exempt amount - I want to disclose the most accurate position but either way there is no tax due - can hmrc give a view on which option to take?

Hi Dm0245,
We cannot advise you whether the property was your main residence for 100% of the perdiod of ownership or not.
You have to make that decision yourself, based of the facts of the case.
Where you have two or more properties, you are required to write to HMRC, to nominate a home as your main residence.
You must do this within two years, otherwise HMRC may make the decision for you, based on the facts of the case.
Please have a look here for more information:
Tax when you sell your home
Thank you. 
 

Hi HMRC thanks for the info. As per my understanding of TCGA 1992, s. 28 the acquisition date of a property is when an unconditional contract was entered into - not when the asset is conveyed or transferred. In that case if a contract was concluded four weeks before the move in date - how does that affect PPR? For example - acquisition date (unconditional contract) - 1 October 2019, move in date 1 Nov 2019. Is that one month between acquisition and moving in treated as actual occupation for PPR or is that a period of absence (as there is no physical occupation of the property)? Thanks

Hi
Helpsheet HS283 advises that the period of ownership for private residence relief purposes, is the date you first acquired the property, which you confirmed with TCGA1992/S28 is the time the contracts were signed.  
Provided that the property was your main residence at some point, the final 9 months of your period of ownership always qualify for private residence relief, regardless of how you use the property in that time.  
This means the period of main residence has a further 9 months to add to it, over the number of months of ownsership.
Definition of terms