private residence relief

Hi I bought my first house from my uncle and since buying the property he and his family have stayed with me since then. I have been living in the house since I bought it, however During this period, one of my cousins who lives in the house had various ups and downs in his life due to a health condition and who moved in and out of the house for several periods during my ownership. To help him I would allow him to use one of the rooms I used to stay in my house and I would sleep in the spare bedroom I have at my parents next door. I was still using all other areas of my(bath, toilet , living space). Most of my paperwork (electoral roll,gp address and few other things) is still registered at my parents house which is next door. The only thing I have registered at my house is my bank account. The bills, gas council tax ect at my house have been on my uncle's name. I have no bills under my name at any other address and have no other interest in any other property. I am now looking move houses and sell the one I own right now. I Should be entitled to private residence relief as it is my only home but because all my paperwork is still registered at my parents next door(and I didn't change it because I didn't think it was a big deal to change to my current address) and there was periods I slept there (but still used my home as main home) I wanted to make sure I won't have any issues in claiming full private residence relief otherwise it wouldn't make sense for me move so I wanted to ask if I could get a decision on the situation before I think about moving. If I am entitled to PRR how do I apply for it ? Thanks

Hi,

You can find guidance here:

Private Residence Relief (Self Assessment helpsheet HS283)

Thank you.

Hi thanks for your reply , I did read this before asking my question and it wasn’t much help due the the specifics of my enquiry. Which were 1. Even though my main residence was at my house most of my details are still registered at my parents house which is next door ( Electoral roll , gp address , some bank statements ) and I just didn’t think to get it changed . The bills at my house are registered to my uncles name who lives with me . Can this be a issue when claiming PRR 2. There were periods where I slept at my parents house next door and allowed my cousin to use my bedroom. During this period I was still using all other areas of my house . I think I should be entitled to PRR based On what I have read but because of the areas mentions above I want to be 100 percent sure . As I am not looking to sell if I cannot claim PRR. So I also wanted to ask if there is a way to get approval of PRR before the sale of the house ? Thanks

Hi,

1. Yes it can be an issue as HMRC wont have a record of you being at that address.   
2. Occasional nights away dont affect it.     
3. No HMRC dont issue this.

Thank you.