Readers’ forum: Can error in relief claim be corrected

My client is a graphic designer. Her work requires her to relocate often and find a base where her clients are. She currently lives in Bristol. She recently got in touch with me upset because HMRC has refused her claim for principal private residence (PPR) relief. She made her claim for PPR relief for a period of over two years from early 2018 to late 2021 when she was based in Birmingham.

The reason the department is citing for refusing her claim is that at the time she made the claim she was living at a different address (ie she was living in Bristol when her claim was for a period of residence in Birmingham). Essentially it seems that she failed to update her current address with HMRC. She wants to know if there is any way to work around this so that she...