Can I claim Private Residence Relief twice

by **Bejay** on Tue Jan 10, 2012 11:44 am

My first main residence was bought in 1987 and I changed job in 1989 and started to sublet the flat in 1991 because of negative equity which was raging at the time. In 2000 I sold the flat and for the CGT calculation I submitted PRR = before I sublet 1987 to 1991 and the automatic last three years (1997 to 2000) total of 7 years.

I moved to my new job and later purchased my main residence in 1997. Can I claim Private Residence Relief for the same period 1997 - 2000 but applicable to my main residence?

Hope you can help please.

by **Peter D** on Tue Jan 10, 2012 12:30 pm

Yes you can Read HS283 on the HMRC web site. You did not sublet the original property you let it.
Did you claim Letting Relief against the CG on the disposal of the property. Regards Peter

by **Bejay** on Tue Jan 10, 2012 1:54 pm

Thank you Peter, thats good news.

I looked over my tax copy and yes I did use letting relief to bring the CG to zero. Would that effect being able to use last 3 years for my main residence?

Regards