Personal Tax - Principal Private Residence relief

Dear All,
I'm confused about the Principal Private Residence relief:

On the Osborne 2013, it is said the Last 3 years of ownership are always regarded as part of the PPR occupation period, however, when I doing the Green Light on the website, it is said only the last 1.5 years are counted as the PPR occupation period. I have checked on the HMRC website, and it seems that they have changed the last 3 years to 1.5 years?

Could any one let me know which one I should use during the exam?

Thank you!

I will take the exam next week.


  • hasan
    hasan Registered Posts: 65
    SSFU I believe it's 1.5 years. Please can you tell me how your exam went, due to the fact that I will be sitting PTX next week. Was the exam similar to the AAT online mock papers?
    Much Obliged
  • Hollyanna_85
    Hollyanna_85 Registered Posts: 2
    I am also using 2013 books as had a gap wjen i had a baby. I don't suppose you can shed any light on the 3 years PPR for any reason which doesn't seem to be in the 2015 mock assessment?
  • MarieNoelle
    MarieNoelle Moderator, MAAT, AAT Licensed Accountant Posts: 1,369
    The last 18 months of ownership is always given as long as you house has been your PPR at any time.

    The 3 years for any reason is only given if you have been away from your home (any reasons) and you have returned to live in the house.

    More info here.

    I hope this helps.
  • Hollyanna_85
    Hollyanna_85 Registered Posts: 2
    Thank you so much. That's a great help xx
Privacy Policy