I purchased a residential property in mid-April 2014 a few weeks after ceasing to be tax resident in the UK since when it has been unfurnished and unoccupied so has not been anyone's residence. It is my only UK property.
I am not in any form of employment but submit SA returns and am considering whether to visit the UK in 2016/17 when I'll spend just over 90 nights at the property and qualify it through the 'day-count test' as my UK PPR for that tax year. I will have no UK ties whatsoever until I do that. By the date I leave the UK it will have been refurbished and I'd plan to let it. I assume that passing the 'day-count test' also qualifies it for the 'final period exemption' rather than, perversely, other tests being applied instead (such as whether there was an 'expectation of continuity') to establish whether that occupation counts as use as a "residence".
Firstly, would I only need to claim for it to be treated as my PPR for the whole 12 months of 2016/17 at the time of submitting some form of CGT return?
Secondly, if for some reason I cease to be NR and return to live in the UK in that property but subsequently dispose of it, would I - per TCGA92/S223(3)(a) - be able to claim it as my PPR for the three years "period of absence" following the end of the 2016/17 tax year OR for a three-year period following the end of my physical occupation of it? In other words, if it qualifies as my PPR for the whole of 2016/17 under the 'day-count test' then would I still have all of the 'up to 3 years absence for any reason' available to count against the subsequent period (until returning to it as my de facto PPR) as if it were my PPR?
Falling out of those questions, it's not clear to me whether counting the whole of 2016/17 as subject to PPR relief only applies to NRCGT whereas moving back into scope of UK-resident CGT means that, instead, only the actual period of occupation in 2016/17 qualifies for PPR relief. Observations, corrections and pointers would be welcome.