Luke Shah

Subject: Inquiry About Capital Gains Tax (CGT) on Property Sale Dear HMRC, I have two properties: the first one, purchased in May 2011, is located in Luton, and the second, bought in April 2023, is in Birmingham due to my work. My wife and daughter are still residing in Luton, as my daughter is currently attending primary school there. I live in Birmingham for work purposes since April 2023. We were unable to sell the Luton property earlier because my daughter did not want to leave her primary school, where she has established friendships, and my wife was doing her GP training in Luton. Now that my daughter is set to finish primary school in July 2025 and my wife has just completed her GP training, we plan to sell the Luton house by July 2025. After this time July 2025, my wife and my daughter will join me in Birmingham. I have a couple of questions regarding the sale of the Luton property: Will I be required to pay Capital Gains Tax (CGT) upon the sale of my Luton property? Or, will I qualify for Private Residence Relief and therefore be exempt from CGT, given that I have been living in Birmingham for work purposes since April 2023, my daughter will have completed primary school in Luton by July 2025, and my wife has now finished her GP training, allowing us to relocate to Birmingham? I would greatly appreciate your information on this matter. Thank you for your time and assistance. Kind regards,