Principle Private Residence (PPR) relief for capital gains tax on residential property is given based upon the total period of ownership that you occupy the property as your main home but do you also qualify for a Final Period Exemption?
HOWEVER, DO YOU QUALIFY FOR A FINAL PERIOD EXEMPTION? ... 18 MONTHS
The final 18 months of ownership always qualifies for PPR relief regardless of the use of the property during that period.
NOTE: THE FINAL EXEMPTION PERIOD DOWN TO JUST 9 MONTHS FROM APRIL 2020.