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.
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.
0
Comments
Much Obliged
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.
MN