Do I still get the final 9 months if I let the property?

Yes. As long as it was your main residence at some point, the last 9 months of ownership are always treated as occupied.

Is lettings relief still available?

Only where you were in shared occupation with the tenant, for example a lodger arrangement.

How do I enter this in the calculator?

Tick Private Residence Relief and enter total months owned and months you lived there. The final 9 months are added automatically.

CGT for accidental landlords

If you moved out of your home and let it rather than selling, part of the gain will become taxable. PRR still covers the years you lived there and the final 9 months.

Updated for the 2026/27 tax year · Reviewed against HMRC guidance

Final period

9 months

Lettings relief

Shared only

Rates

18% / 24%

Time apportionment

The gain is apportioned by months. Months you lived there, plus the last 9 months of ownership, are exempt. The remaining let months are chargeable.

Example	Value
Owned	120 months
Lived in	48 months
Deemed (final 9)	9 months
Exempt fraction	57 / 120 = 47.5%

Absence rules

Some absences count as occupation if you lived there before and after: up to 3 years for any reason, up to 4 years for UK work elsewhere, and any period working abroad (TCGA 1992 s.223). If you never moved back, these generally do not apply.

Lettings relief

Since April 2020 lettings relief only applies if you lived in the property at the same time as your tenant.

Frequently asked questions

This guide is general information based on the Taxation of Chargeable Gains Act 1992 and HMRC guidance (including HS283). It is not personal tax advice — for complex cases speak to a qualified tax adviser.