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  • Could probably be avoided with a bit of jiggery pokery on when you nominate properties as your private residence, particularly if it was on the market but you were struggling to sell it ...

  • I think you have to live there for three months a year for it to count. Anyway, working this shite out is why I don't want two houses. 1 small flat has already caused accelerated aging.

  • You should be able to combine these two to cover both properties. Nominate new property at some point between 6 and 12 months (obvious caveat, I am not an accountant {actually that's not true, I am an accountant but don't have much to do with tax so I could be wrong}).

    Periods that always qualify for relief
    No matter how many homes you own or where you lived at the time, you always get relief for the last 18 months before you sold your home. It must have been your only or main residence at some point while you owned it.

    You’ll also get relief for the first 12 months you owned the home if both the following apply:

    it was being built, renovated or you couldn’t sell your old home
    you lived in it as your only or main residence at the end of the 12 months
    You get relief for these periods even if you nominated a different home as your main home.

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