Can you prove you lived there?December 6, 2010 If you want to claim exemption from Capital Gains Tax on the sale of your main home, the property concerned must actually be your home for a time. You don’t have to live there full-time, but some occupation is required. Where this tax exemption has been claimed, HMRC may ask for documentary evidence of your occupation, such as utility bills, bank statements, and council tax demands. Occupation is required for CGT relief
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