Postby AGoodman » Fri Dec 21, 2018 5:54 pm
The precedents suggest you need to move in as a permanent home. There is no time limit but, essentially, if you are moving in for just long enough to receive tax relief, that is unlikely to meet the criteria. The main points are:
(a) you have to make it your home - i.e. move in your possessions, change all your registered addresses to the address and live there with a degree of permanence; and
(b) you are unlikely to ever get 100% PPR as you cannot claim it for the period when you did not live there.
The only exception to (b) is the relief under s226(8) TCGA 1992 [as mentioned above] but to qualify for this you must have lived in a property that was "job-related" i.e. it was a requirement and necessary part of your job that you lived in that particular property).