Last updated: 14 October 2026
How long must you live in a property before it counts as your main residence?
There’s no minimum period. For private residence relief, what matters is the quality of your occupation, not how long it lasted. You must genuinely live in the property as your home, with some degree of permanence and an expectation of continuity. Tribunals have accepted a few months of genuine occupation, and rejected longer periods where the owner was really just staying there temporarily before selling. A common rule of thumb of 6 months has no legal basis.
What HMRC looks at
| Evidence of real residence | Evidence against |
| Moving in with furniture and belongings | Few possessions, staying while works are done |
| Changing address with banks, GP and employer | Correspondence still going to another address |
| Registering to vote and for council tax | Second home council tax or exemption claimed |
| Intention to stay indefinitely | Property marketed for sale soon after moving in |
| Family living there with you | Family remaining in another home |
The final 9 months
If a property has been your only or main residence at any time, the last 9 months of ownership are always covered by relief, even if you’ve moved out. That’s why brief but genuine occupation can be valuable, and why HMRC challenges it.
Example
Neil buys a flat in 2022 as a buy-to-let. In 2025 he separates from his wife, moves into the flat with all his belongings, registers with a local GP and updates his address. He lives there for 7 months, then meets a new partner and moves in with her, selling the flat in 2026. Because his occupation was genuine, he gets relief for the 7 months he lived there plus the last 9 months. If he had moved in for 3 months solely to avoid CGT, with his family still at his main home, HMRC would refuse relief.
Tribunal cases
- Owners who stayed in a property for several weeks while it was being renovated for sale have usually lost
- Owners whose plans genuinely changed, for example through relationship breakdown or a new job, have often won even after short periods
Two homes at once
If you live in two properties, only one can be your main residence at a time. You can choose which by making an election within 2 years of acquiring the second residence. Without an election, HMRC decides on the facts.
Lettings relief
Since April 2020, lettings relief only applies where you shared occupation with your tenant, so it rarely helps former homes now let out.
Common mistakes
- Relying on a fixed 6-month rule
- Moving in while keeping the family elsewhere
- Marketing the property for sale immediately
- Keeping poor evidence of the move
Frequently asked questions
Does council tax registration prove residence?
It helps but isn’t conclusive.
Can a weekend home be my main residence?
Only by election or if it’s where you really live.
What if I couldn’t move in because of a job?
Some absences for work are treated as occupation if you return.
Is a caravan a residence?
It can be, if fixed and lived in.
Related: making a section 222 election, relief if you didn’t live there at sale and CGT on separation.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with private residence relief. See our landlord accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
