clbroche
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Private Residence Relief on main residence
Dear HMRC, I have owned a London property for 20 years - my main residence since 2003. In 2021 I moved out of it and lived in an airbnb in Bath for 2 years so that I could live and work near my daughter having separated from her mother. During this period of two years I let out my main residence in London. During the two years I was living in temporary accommodation whilst seeking to buy a new main residence which I eventually did in 2023. Can I claim private residence relief for this period of 2 years even though it was let out as I had no other main residence, I had moved out for family and work reasons, I returned to the property for 6 months before selling it in 2023? Many thanks.