Private Residential Relief

[JJ2024]

Hi all

Looking for some tax guidance on PRR for CGT.

I bought a property in 2008. My first and only property.
I moved out of the property in 2010.
From 2010 to 2015 I rented a property as my home as I worked away.
From 2010 to 2024 the property i owned was rented out.
In 2024 I sold the property.

Do I calculate the PRR from 2008 to 2010 as I moved out that year.
Or do I calculate the PRR from 2008 to 2015 as that was my only owned property for that period?

Any help appreciated as i want to maximise my relief but at the same time ensure I get this as accurate as possible.

James

[pawncob]

PPRR is only available for periods when you lived there.
https://www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet/hs283-private-residence-relief-2024

[JJ2024]

Thank you for confirming the focus of the relief is on residence over ownership. Will run with that, which is what I had based my calcs on, just didn't want to miss some relief through simple error.