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Readers’ forum: Absence makes...

14 January 2020
Issue: 4727 / Categories: Forum & Feedback
Periods of absence concerning the main residence exemption.

I am uncertain about the details of the exemption for main residence not least because I understand that it is being further restricted in the near future. To be specific my client is planning a trip around the world that may last up to a year during which time she will rent out her house. She will return to resume occupation afterwards.

I recall that there are periods of ‘deemed occupation’ for ‘any reason’ ‘place of work’ and ‘foreign employment’; would these protect my client’s main residence exemption? Alternatively would her extended absence and/or renting lead to an apportionment and a chargeable gain when she sells the house?

I would be grateful if readers could provide me with a clear explanation of the relationship between the rules on absence and the rules on letting.

Query 19 483...

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