An individual owned a property and moved to rented accommodation and rented his original property. I am aware of the PPR and letting relief calculations but am unsure if further relief can be claimed regarding "any period of absence of up to three years for any reason". No PPR election was made and I believe that HMRC will base the claims for relef on the facts of the occupancy. Prior to and after the letting, the original property was occupied as the PPR. Is a period of up to 3 years absence rule irrelevant as the original property was rented out and no election made?
The sale is in 2017/18 so the rented dwelling doesn't seem to affect matters as HMRC advise - For sales or disposals prior to 6 April 2015 there was an additional requirement that during the period of absence you had no other dwelling house eligible for relief.
Although the second property is not owned and the tenancy had no capital value strictly the property he rented would have technically qualified for relief.
Any pointers welcomed.