PPR Relief

Shanie MAAT, AAT Licensed Accountant Posts: 4

I have a client who has let out his main residence for 2 and a half years before selling as he moved to Spain for a while. As this falls under the absence for any reason up to 3 years do I need to report the gain on sale of the property on his tax return ? The gain will be covered by PPR Relief but it is not clear in the guidance if I need to still report the gain on the sale. Any advice would be greatly appreciated. Thank you in advance.


  • Pian32
    Pian32 MAAT Posts: 473 Dedicated contributor 🌟 🐵 🌟
    I would think you would need to show the calculation to show the relief being used up.
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  • douglasstroud
    douglasstroud Registered Posts: 237 Dedicated contributor 🌟 🐵 🌟
    Did your client return and live in the property before selling it?
  • Shanie
    Shanie MAAT, AAT Licensed Accountant Posts: 4
    Yes he did thank you for your reply
  • MarieNoelle
    MarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,373
    I would complete the CGT pages even if the gain is nil, since you are completing a tax return anyway.
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