An individual purchased a house in 2000, he lived in this house until 2018. At this point he let the property and moved in with his partner (now wife since last month)
He changed his address with HMRC in 2018 (not a formal notification of a change in PPR but just a change in corr address), is there any angle to treat this subsequent period as if the existing house could still be his PPR? Or is this not possible as the property was being let during this period. He didnt own any other property.
I am sure I am missing something here so any help would be much appreciarted.