Deemed occupation clarity

Hello, Is someone able to provide some clarify over deemed occupation? My mother has owned a home since 2007, but in 2014 moved in with her new husband and rented out her home for 10 years. She has now moved back in to her home and has lived there for almost a year. She is considering selling her home now and we realise she could be due to pay CGT! I see you get 9 months exemption, plus lettings relief, but under which circumstances would she qualify for the 36 months exemption under the deemed occupation? From what I have ready it says you qualify for this for 'for any reason' as long as you live there before and after the absence. So I am assuming she would qualify for this? an help much appreciated!

Hi,
The 36 months you refer to wont be allowable as she had anothe rmain residence. See link below:
Capital Gains Manual
Thank you.

Not HMRC, also wont get lettings relief as didnt live there at same time as tenant i.e. she moved out...