Home For AAT student members AQ 2016 Professional Diploma in Accounting Personal Tax

PPR Relief

ShanieShanie MAAT, AAT Licensed Accountant Posts: 2

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.


  • Pian32Pian32 Registered Posts: 298
    I would think you would need to show the calculation to show the relief being used up.
    AAT Level 4, MAAT
    ACCA in progress
    F4- Passed Aug 2020
    F5- Planned for Dec 2020
    F6- Passed Sep 2020
  • douglasstrouddouglasstroud Registered Posts: 171
    Did your client return and live in the property before selling it?
  • ShanieShanie MAAT, AAT Licensed Accountant Posts: 2
    Yes he did thank you for your reply
  • MarieNoelleMarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,432
    I would complete the CGT pages even if the gain is nil, since you are completing a tax return anyway.
Sign In or Register to comment.