15560 Private residence relief: periods of absence
Although the extent of exemption in respect of a private residence (see ¶15500 and ¶15555) is determined by reference to that part of the period of ownership in which it is used as the only or main residence (see ¶15550), in some cases a period of absence from the dwelling house is, nevertheless, treated as a period during which the house was occupied by the individual as a residence. These comprise:
(1)any periods of absence for any reason totalling up to three years;
(2)employment wholly abroad; and
(3)employment (or self-employment) elsewhere up to four years (including where an employer reasonably requires the individual live elsewhere).