Readers’ forum: How is residence charged for capital gains tax?

I have a query concerning principal private residence relief (PPR) and I would be grateful for readers’ clarification.

I have a client who has just sold his former residence which I understand he had been trying to sell for the last two years since he acquired his present residence on 30 September 2022. He did not move into it until 30 November 2022 owing to some redecoration and refurbishment to the property.

As it is more than two years since he acquired his present residence it is too late to notify HMRC that his current residence is his private residence from that date.

If I nominate his current residence as his main residence from the time his former residence ceased to be main residence which for CGT would be 30 November 2022 plus nine months that would be 31 August 2023.

If and when ...