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 ...
a bit of jiggery pokery
You'd need to tread carefully. HMRC can make up their own mind as to which residence is primary, and can charge the tax, plus interest, plus penalty.
True, hence keeping it on the market. Although I'd opt for the not bother and just sell it. Who knows what property prices may do
@NotThamesWater started
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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 ...