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Posted Tue, 29 Aug 2023 17:56:56 GMT by Chris Pain
I own my own home in the UK and may be working abroad soon possibly for a number of years. Whilst I'm working abroad can I rent out my UK home without making myself liable to pay capital gains tax if I decide after my return to the UK to sell my house in the future?
Posted Mon, 04 Sep 2023 13:25:44 GMT by HMRC Admin 32

You would only qualify if the job abroad provided job related accomadation. Further guidance is at:

HS283 Private Residence Relief (2023)

Thank you.
Posted Mon, 04 Sep 2023 13:57:50 GMT by Chris Pain
Hi HMRC Admin 32, thank you for your quick response. What qualifies as 'job-related accommodation'? As an example, if I got a job in UAE and found an apartment there to rent for the duration of my employment period would that qualify, or would the apartment need to be provided by the employer? I look forward to hearing from you, kind regards 

Name removed admin  .
Posted Thu, 07 Sep 2023 10:20:12 GMT by HMRC Admin 20
Hi Chris Pain,

It needs to be accomadation provided by the employer.

Thank you.
Posted Sun, 19 Nov 2023 17:31:22 GMT by
I believe the reply above is wrong but am interested to hear feedback. I believe yYou would qualify for relief based on "S223(3)(b) TCGA92 - Office/employment outside UK" For this the accomodation does not need to be provided by the employer ( Furthermore - Use of residence during period of absence ( It does not matter how the residence is used during a qualifying period of absence. For example, it may be let without any loss of relief.
Posted Wed, 27 Mar 2024 16:42:01 GMT by ciara12
Hi, I have a similar concern. While working overseas we rent the house out. However we come back and forth and live in the house for actual periods of occupation. On the months/years it is rented out while we are abroad working can we still claim for PPR on the actual periods of occupation or because we are renting it out can we not qualify at all. Thank you.
Posted Tue, 02 Apr 2024 09:42:19 GMT by HMRC Admin 2

If you are abroad as a result of your employment, you can rent out your property and still count it towards private residence relief. 

You can find further guidance here:

Tax when you sell your home
HS283 Private Residence Relief (2023)
CG64200C - Capital Gains Manual: Reliefs: Private residence relief: contents

Thank you.
Posted Fri, 05 Apr 2024 10:58:56 GMT by ciara12
Thank you. On the occasion where the accommodation is not provided by employer but still overseas because of employment. Do i qualify at all for PPR or only partially for the actual periods of occupation.
Posted Mon, 15 Apr 2024 14:03:37 GMT by HMRC Admin 19

You can see guidance here:

HS283 Private Residence Relief (2024)

Thank you.

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