Private Residential Relief Question

Hello, I bought a flat in 2017 in Birmingham and lived there until I relocated to London and bought a flat in 2020. I have lived here in London since and rented the Birmingham flat out in the meantime. I will be looking to sell my current London flat and hopefully buy a house. I think I will qualify for the Private Residential Relief but I am not completely clear on this. I think what confuses me is that I own 2 properties and the guidance states I would only qualify if I have one home. Does 1 home mean 1 property or does it refer to where I actually live? I sent a letter to HMRC stating that the London flat I am living in is my main residence but I did not receive any response. Do I need to chase this? I pay council tax in London and vote here and work here etc so I imagine the facts would also point in the direction of my London flat being 'home'.

Hi,

Private Residence Relief is available for capital gains purposes, when your property is your main residence.

When you acquire a second or more properties, you are advised to confirm in writing to us, within 2 years, which is your main residence for capital gains purposes. If this does not happen, we may decide the main residence, based on the fact and evidence of the case. You can see guidance here:

HS283 Private Residence Relief (2024)

You will also find a capital gains tax calculator here:

Work out your gain

Thank you.