For property disposals after 6th April 2020 the rule regarding relief between purchase and beginning of residence have changed. The relief can be claimed if all the following conditions have been met:

1. The time at which the property or part of it first became the individual’s only or main residence”) was within 24 months of the date of purchase.

2. At no time during the period between purchase and main residence was the property or part of it another person’s residence.

3. Between the date of purchase and moving-in time either the dwelling-house or part of it has been constructed, renovated, redecorated or the individual disposed of an interest in another dwelling-house that immediately before the disposal was the individual’s only or main residence.