capital gains tax - poss to claim lettings relief if non-resident?

slopemaster

hello, I can't seem to find the answer to this on hmrc site.

house, jointly owned since 2011, PPR for first 11 months then let out ever since.

so, if selling when resident in UK, it should be poss to claim £40 000 each in lettings reelief.

OR, if selling when non-resident, it shoulb be only taxed on gain since 2015.

My question is, can a non-resident ALSO claim the lettings relief?

also would be very helpful if someone could point me at something for how to calculate pre and post 2015 if you didn't have a valuation done?

Straight line / pro rata? get a retrospective valuation?

it's an expensive house (maybe £400 000 total capital gain) so I want to plan this right.

Thanks in advance

Jeremy535897

Lettings relief has been abolished, except for live in lodgers. See:
https://www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet/hs283-private-residence-relief-2021

slopemaster

Oh, Thank you; I never even picked that up when looking for my answer!

The Tories really do have it in for "accidental" private landlords.