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Posted 15 days ago by nicki
Hi - I would very much appreciate some advice on Private Residence Relief for Crown Servants. We bought our home in November 2013 and lived there for almost 3 years until October 2016. We were then posted overseas with my husband's job as a Crown Servant for 8 years and returned to the UK in July 2024. During the time we were overseas we rented our property out and when we returned, as we had long term tenants who were settled there, we decided to rent rather than move back into our house. We then decided to sell our house last month and have now got a buyer and hope to complete in June 2025. By June 2025 when we hope to sell, we will have lived in the house or been overseas for 11 years 7 months and then lived in the UK in rented accommodation for 11 months. Will we need to pay CGT on those 11 months or does the period start from the intention to sell which was March 2025? Also can we claim relief for the final 9 months under the final period exemption? Many Thanks for your help
Posted 9 days ago by HMRC Admin 19 Response
Hi,
You can see the latest guidance on private residence relief here: 
HS283 Private Residence Relief (2025)
You can see guidance on periods of absence below:
CG64970 - Private residence relief: computation of relief: introduction
CG65040 - Private residence relief: periods of absence
When working out the number of months you can treat the property as your main residence, you can add a further 9 months to that value over the number of months you owned the property.
Thank you.

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