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Hi Sir
If a tax payer leaves their PPR for 2 years, due to work, but then the contract lapses, but they don’t return, until 5 years after the initial two years of employment…
1. Would they get 2 years deemed occupation for the two years of employment or will they lose this entitlement because they failed to return within a reasonable time after their employment?
2. Can the tax payer return to their PPR, after any prolonged period subsequent to a UK employment or foreign employment term has lasped, and still get up to 4 years deemed occupation (or whatever number of years they were actually working abroad), providing that they were employed in the UK or abroad up to 4 years (or longer, if living abroad), irrespective of when they returned after their initial employment term?
Further, would the tax payer get the 3 years, deemed occupation, for any reason, because they eventually returned – even if they returned a number of years subsequently to the termination of the employment that originally caused them to leave their PPR?
Thank you.
1. As long as the taxpayer has returned to the UK prior to the sale of the property the 2 years will be deemed occupation. The period not working may still qualify for the period of up to 3 years for any reason but again would require the taxpayer to return to the property prior to sale.
2. Not sure I have correctly understood the question but the answer above deals with working abroad and if working elsewhere in the UK the same answer as i 1 above would apply but the working period – as you rightly say – would be limited to 4 years of deemed occupation. The 3 years for any reason I refer to aboveApologies for delay in reply
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