In order for the dwelling house to be a valid residence for PPR relief, from 6 April 2015, there is a statutory condition that must be fulfilled and is assessed every tax year from 2015/16 onwards. This anti-avoidance rule was introduced as part of the NRCGT rules. Any tax year which is ‘non-qualifying’ is treated as a period of absence for the purposes of PPR relief. A non-qualifying tax year is one in which:
neither the taxpayer nor their spouse or civil partner is tax resident in the country in which the dwelling is situated, and
the taxpayer and / or the taxpayer’s spouse or civil partner is physically present in that dwelling (or any other dwelling in that country) for less than 90 ‘days’ in the tax year. The 90-day threshold pro-rated if the dwelling has not been owned for the whole tax year
TCGA 1992, ss 222B, 222C
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