With reference to http://www.hmrc.gov.uk/helpsheets/HS283.pdf
If someone fulfils the following criteria and gets PPR:
If you live in accommodation that is job-related and you also own a dwelling house that you intend to occupy as your only or main residence, the dwelling house you intend to occupy is treated as actually being occupied by you as a residence during the period in which you intend to occupy it, even if you never actually live there. This means that you may nominate that residence as your only or main residence and get relief on the whole or a part of the gain. Please see the paragraph headed ‘Only or main residence’ on page 3. If your intention to live in the dwelling house ends, then the dwelling house is no longer treated as your residence. Accommodation is job-related if it is exempt from Income Tax for the reasons set out in Helpsheet 202 Living accommodation."
And they fulfil the following criteria and get PPR:
"However, you will be entitled to full relief where all the following
conditions are met:
• the dwelling house has been your only or main residence throughout your
period of ownership, and
• you have not been absent, other than for an allowed period of absence or
because you have been living in job-related accommodation, during your
period of ownership
• the garden or grounds including the buildings on them are not greater than
the permitted area, and
• no part of your home has been used exclusively for business purposes
during your period of ownership."
If they let that property out while they were living in job related accommodation, does the gain still have to be apportioned for the let period as you would with a normal house where you live in it a bit and let it a bit? Or do the above rules trump the letting rules?
I can't work out whether it does or not.
The two paragraphs quoted seem to say that they can have PPR, let or not.