Property held 30 year and recently sold when individual is NR. PPR first 24 years and otherwise rented. HMRC's NRCGT calculator adds the last 18 months to the PPR period but the NR period post 05/04/2015 is in excess of 18 months and I don't think the HMRC calculator is necessarily correct. Assuming lettings relief is due on the fraction of the total gain relating to the period rented (on the lowest of the three options) then there is still a nil liability if the last 18 months PPR is ignored in the calculation. Can anyone clarify that the the last 18 months PPR suggested by the calculator should be ignored and that lettings relief is due?