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  • Private Residence Relief - lived overseas for work

    We are a married couple. Both UK nationals. My husband worked for an American Multinational. He was relocated to their Singapore office in February 2014. He retained his UK contract. Was paid in sterling. He paid tax in the UK as part of the tax agreement between Singapore and the UK. We rented our property in the UK for the majority of the time we were away. This is the only property we own. We do not own a second property in the UK. We have never owned a property overseas. We paid tax on the UK rental income to HMRC. My husband's employer drew up the rental contract in the company name for our accommodation in Singapore and paid the rent directly to the landlord. After 5 years we were relocated to head office in the USA. As above all circumstances with respect to pay and tax remained the same. Again the employer drew up the rental contract and paid the rent directly to the landlord. We were in the USA for 3 years and returned to the UK in October 2021. In both Singapore and the USA I worked but paid taxes to the respective foreign governments. We moved back into our property on our return to the UK and still live there. Do we qualify for private residence relief for the period we were required to live overseas for work?