Updated October 2026 · Fraser Bond
Tax · Landlords
Will moving back in cut your capital gains tax?
How relief is worked out
| Period | Usually counts as exempt? |
|---|---|
| Years you actually lived there as your main home | Yes |
| Final 9 months of ownership | Yes, whether or not you lived there |
| Up to 3 years away for any reason | Yes, if you lived there before and after |
| Up to 4 years away because of work in the UK | Yes, if you lived there before and after (with conditions) |
| Any time working abroad | Yes, if you lived there before and after (with conditions) |
| Other years let out | No: the gain for these years is taxable |
Private residence relief periods. Conditions apply.
A simplified time-apportionment estimate for residential property. It ignores costs you can deduct, joint ownership and lettings relief. Take professional advice.
Since April 2020, only available if you shared the home with your tenant.
UK residents must report and pay CGT on residential sales within 60 days of completion.
HMRC looks at how long and how genuinely you lived there, not just your address.
Keep proof of when you lived there: bills, council tax and electoral roll.
Selling or keeping your let property?
- Free sales valuation, with or without tenants
- Sale to investors with a tenant in place
- Rental valuation if you decide to keep letting
- Full management if you move away again
Frequently asked questions
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Handy tools
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Tell us your budget and area and hear about homes first.
Does moving back in remove all CGT?
No. It can extend relief in some cases, but years let out without qualifying absence still create a taxable gain.
How long do I need to live there?
There is no fixed minimum. HMRC looks at the quality of occupation, so a short stay just to save tax may not count.
What is the final period exemption?
The last 9 months of ownership are exempt if the home was your main residence at some point (longer for some disabled people or those going into care).
Can Fraser Bond help me sell?
Yes. We value and sell let properties across London, with or without tenants.
Thinking about selling your let property?
Get a free sales valuation and a view on selling with or without the tenant.
Get a free valuationSpeak to our team
