Readers’ forum: Non-resident principal private residence relief claim

A client moved abroad for work purposes in the 2022-23 tax year and became non-UK resident with effect from 18 September 2022. Split year treatment was claimed under case 1. He subsequently sold a buy-to-let property that he had owned for more than 20 years in October 2022 which had been his principal private residence for the first six years of ownership (all prior to 5 April 2015) and let thereafter.

When preparing the capital gains tax computation I rebased the property as at 5 April 2015 and I have subsequently only taxed the gain that arose post 6 April 2015 however I am unclear on the extent to which a claim for principal private residence relief can be claimed for the last nine months. I found a number of articles online that suggest that a claim for the last nine months of ownership can be claimed provided the...