Question:
I'm selling a property I rented out and need to know whether I qualify for private residence lettings relief. I haven't lived in that property before.
Arthur Weller replies:
If you look at www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64650 you can see that private letting relief is available to an individual for a house they have at some time used as their main residence, but if not, the relief is not available.
