Fenella Hamilton

I don't understand, we had a joint household for this period, and I am the owner and was his carer. Does that not come to the same thing?

Thank you for the answers to the first two parts of my query. However, neither of the links have answered my query in relation to my father (who suffered from dementia) staying in the subdivided property during the pandemic. I would clarify that the property was self contained, had it's own entrance (which we had to alarm to prevent his exiting without our knowledge). Nonetheless, this was not a let, he did not pay rent or any bills. Would the period of his occupancy qualify for Private residence relief?

I bought a house with six rooms kitchen and bathroom for £180,000 in 2007. The entire property was rewired/replumbed etc., and I installed an additional bathroom, kitchen, heating system, etc., to create a self-contained annexe for my elderly father. The legal title was not split. As he then wouldn't move at the time, I let this out as a holiday let. My father came to live there (rent and bill free as a joint household, he shared meals etc) when the pandemic started. I am now about to sell the property. I think it likely the title will have to be split now to satisfy lenders. Can I deduct a) 1/3rd the initial purchase (=2 of 6 rooms), b) the capital improvement costs (I don't have receipts (fell out with builder who wouldn't then provide same) but was around £35,000, reasonable inference ? - the bathroom, kitchen etc are there!). Finally, as my father wasn't paying rent/bills and we were one household for this time, does Private Residence Relief apply for this period? Thanks.