GCT inherited let property

[RebFL]

Hi there,

In Aug 2008 my mother died, leaving the flat we both occupied (she owned) to me. The following month I went to university. I only formally owned the property by Jan 2009 and in April I let the property out permanently. I sold the property Aug 2016 and never lived there.
Am I correct in thinking I am entitled to residence relief from the period of Jan 2009 until April 2009 (+18 months) in addition to lettings relief for same amount? Even though I wasn't technically living in the property, I owned no other property during this time. I would assume university counts as a qualifying 'period of absence' and up until the point I actually let out the property, the flat could be considered my 'main residence'?

Thanks for your help!

[bd6759]

A house can only be a residence if it is actually your residence. The term "only" in the phrase "only or main residence" does not mean "the only house you own". It means "the only house you live in." If it was never your residence from the time you acquired a interest in it, residence relief will not be due.

[RebFL]

A house can only be a residence if it is actually your residence. The term "only" in the phrase "only or main residence" does not mean "the only house you own". It means "the only house you live in." If it was never your residence from the time you acquired a interest in it, residence relief will not be due.

Hi there,
I understand that, however I'm asking if it can be classed as my main residence, since university could be considered a qualifying reason for living away from home, with the thought that I would return there as my main residence during holidays etc.?

[bd6759]

But you didn't return there during holidays.