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Total Number of Property118 Comments: 1


16:51 PM, 15th November 2021, About 2 months ago

Moving into a former home and PRR?

I suggest taking time to read HMRC manuals and relevant sections of TCGA 1992. Then get advice from chartered tax adviser, if still not clear. PPR is too complex for this forum, and advice above is incomplete. 9 month exemption only applies to final nine months of ownership. You can only ever have one PPR at a time. If you have had legal interest (tenancy agreement or ownership) in another residence in that period you will have needed to have made an election. There are complexities and another exemption to consider. Do the suggested reading.... Read More