Principal private residence

meibaker

deemed occupation: any period when the taxpayer is living abroad due to employment
but what about if he rents the property out while he was working in another country? is that still will be classified as deemed occupation?
thanks in advance

angharadmai

I don't think it makes any difference that he rents the property out.

jewels.p

Provided the property has been a PPR for some time during its ownership the last 3 years are always regarded as part of the PPR even if it is rented out

meibaker

thanks guys!