In brief, a client sold a residential property that they lived in as their main residence on three occassions and had two periods of renting the property out in between. The property was sold in 2018/2019. The client lived in the property for the two year period prior to its sale.
For simplicity, owed the property of a total of 8000 days and rented it out for 3000 days (across two periods in the middle of ownership)
I'm aware of the rule that Private Residence Relief is available for the period of 18 months (soon to be 9 months) prior to the sale, regardless of whether it was lived in or rented.
Is there any adjustment to make to the Private Residence Relief due to the final 18 months or has it been accounted for already as the client lived in the property during this period?