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PRR - the period of absence

Answer
VivianYK Ho
Posted Thu, 05 Dec 2024 09:35:41 GMT by VivianYK Ho
Hi, I would like to know more about 3-Year Rule under S223(3)(a) TCGA92 and how it can be treated as a qualifying period for PRR under the 3-Year Rule. Thank you for your help!
Answer
HMRC Admin 18 Response
Posted Mon, 09 Dec 2024 13:27:58 GMT by HMRC Admin 18 Response
Hi,
S223(3) TCGA92 treats certain periods of absence from a residence as periods of residence if the conditions set out at CG65046 are fulfilled.  
(CG65046 - Private residence relief: periods of absence: conditions).
Thank you.

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