André H

Since December 1999 my wife & I own a property abroad on 2700m2 (below the Permitted Area of 5000m2) . We lived in the house for 100 months as our primary residence (we were tax-resident there) thereafter let it periodically and at other times used it as a secondary residence. The house was demolished in October 2022 and the 3 building plots created are to be sold imminently. Are we eligible for Private Residence Relief, and how is it calculated ? Until the date of demolition, or to the date of sale ? Am I correct to pro-rate the allowable costs on the proportional size of the plots ? Thank you