An individual sold a property in France in 2013-14, with a gain subject to CGT.
According to the infos I have (period of availability and actual let), it qualified for FHL until 2011-12 but didn't qualify in 2012-13 and 2013-14 (however it met the availability threshold and there was a genuine intention to let).
It is not clear yet whether the previous accountant ever filed as FHL until 2011-12. All I have is the last tax return where income was declared as foreign rental income, and no election was made.
Assuming it had been declared as FHL previously, I believe I would still have time to make an election for last year's tax return for a period of grace, which would cover 2012-13 and 2013-14 - and amend last year's return. The property would then qualify for ER.
Could someone confirm this, and advice on how to make this late election?