Questions about CGT and private residence relief

Hi, I'm selling my flat and have some questions about CGT and about private residence relief. Here is the timeline for the flat: - I initially lived in the flat for a number of years. - The flat was then rented out to tenants for about a year. - After that, the flat was on sale for around a year but failed to sell. It was unoccupied during that time, and I was working and living in another city (over 300 miles away). - As the flat didn't sell, I rented it out again for a number of years until selling it now. I have some questions I'd appreciate your help with: 1. Does the year it was on sale when it failed to sell, when it was unoccupied (the 3rd point listed above), qualify for private residence relief, since I was working and living in another city? Or would that year not count, as the flat was rented out immediately before and after that period? 2. When calculating the number of months that qualify for private property relief, do you round up or down days to get to the total number of months when you don't have a full calendar month? 3. The building factors organised essential, communal, structural works to the foundation of the building, gutters, and shared back court. These were part funded by the council. Can the amount I paid for my share of these works be offset against my CGT when I sell the property? If so, which deductible category would these costs fall under? Thanks for your help.

Hi,
You can see guidance here:
HS283 Private Residence Relief (2024)
Thank you.

Thanks for your reply. I've checked the guidance but am confused and would appreciate help with the following questions: 1. Would a flat, which was previously my main residence, qualify for private residence relief when it was on sale and unoccupied while I was working and living in another city? The flat failed to sell and was rented out directly before and after the period it was on sale. (You can see my initial post at the top if you need details.) 2. When calculating the number of months that qualify for private residence relief, do you round up or down days to get to the total number of months when you don't have a full calendar month?

Hi,

We cannot comment on any form of calculation/example or scenario, whether fact or fiction. We can only point you the direction of the guidance, so that you can review the guidance and to

allow you to make an informed decision. 

Thank you.