My client has been working abroad as a non-resident for many years. However, he bought a house in the UK in 2003 which he has lived in on all visits back to the UK and where all his correspondence is sent. He lets his parents live there rent-free but regards this as his main home. His property abroad comes with the employment and he rents it.
He will be resuming UK residence after 6 April 2018 and will live in another property with his family from then on. If he sells the first property after resuming UK residence, will he qualify for principal private residence relief as it has been his only main residence from time of purchase.
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