Private Residence relief

Hi, I understand that an authorised absence in terms of private residence relief is due to working abroad (including for a spouse who joins a partner) if the house has been lived in prior to moving out. The advice then says if prevented from moving back into the house due to work then this will mean the private residence relief still applies, however if the property is sold from abroad as someone has to be abroad for work does this mean the relief still applies. For example Live in house for 2 years Move abroad for work Sell house after 7 years as working abroad (can't go back to house as working abroad) Does PRR apply to the whole time or does the not being able to go back to the house only apply if the person is a tax resident again in the UK

Hi ,
 

Yes, it still applies.

Thank you .

Not HMRC...n.b. Its not a "blanket" exemption, e.g. wouldnt apply if property also bought abroad i.e. only one PPR exemption for any period.