Amish

Hello, I bought a flat in 2017 in Birmingham and lived there until I moved to London and bought a flat in 2020. I have lived here in London since and rented the Birmingham flat out in the meantime. I will be looking to sell my current London flat and hopefully buy a house. The Birmingham flat has been rented out since I moved to London so I think I will qualify for the Private Residential Relief but I am not completely clear on this. I sent a letter to HMRC on completion of the London flat purchase nominating it as my main residence but it was not acknowledged. Does it matter if I chase it up or not?

Hello, I bought a flat in 2017 in Birmingham and lived there until I relocated to London and bought a flat in 2020. I have lived here in London since and rented the Birmingham flat out in the meantime. I will be looking to sell my current London flat and hopefully buy a house. I think I will qualify for the Private Residential Relief but I am not completely clear on this. I think what confuses me is that I own 2 properties and the guidance states I would only qualify if I have one home. Does 1 home mean 1 property or does it refer to where I actually live? I sent a letter to HMRC stating that the London flat I am living in is my main residence but I did not receive any response. Do I need to chase this? I pay council tax in London and vote here and work here etc so I imagine the facts would also point in the direction of my London flat being 'home'.