Change of PPR on disposal of let property to avoid SDLT

[Cloisters]

My question is can I change my PPR when I sell a property even if I still use the one currently declared as my PPR.

Here is the case in detail.

I own three properties A and B and C.

A is my PPR. B and C are currently individually let and I have never lived in them.

In the future I wish to sell B and C and buy a new property D as my new PPR but NOT sell A (at least within the 18 month allowance window as I wish to live between both).

If I simply do that I will incur significant Stamp duty on the purchase of D as a second home under the new SDLT rules.

The GOV website says I can move my PPR every time my "combination of homes changes".

So, my idea is to sell C and move into B and within a two year time frame and change my PPR election to B - even though I still spend some time at A.

Then I buy D and sell B (my new PPR) and claim the SDLT tax back (assuming I can't coincide the move from B to D).

This means D is my new PPR and I have A as my second home which I might later sell.

Opinions please? Many thanks in advance.

[maths]

You seem to be confusing CGT and SDLT.

The 18 month period to which you refer is relevant for CGT not SDLT.

In addition, you cannot choose between two residences which is your main one for SDLT purposes.

If de facto B is your main residence for SDLT and it is sold pre or post acquisition of D (your new residence) then no 3% charge (or it's refunded).

[bibescu]

The 18 month period to which you refer is relevant for CGT not SDLT.

I think he referred to ,, so long as you sell Home within 36 months (increased from 18 months in the March 2016 Budget) of completing on the purchase, HMRC will make a full refund.