Jamil purchased a property in Scotland on 1 August 2007 and lived in it until 31 July 2008 when he moved overseas to take up an offer of employment. He returned to the UK on 1 August 2013 and moved back into the house until January 2014 when he moved out permanently and went to live with his father. The house was let out between 1 February 2017 and 31 January 2019. The house was then put up for sale and was finally sold on 31 July 2019 realizing a gain of £90,000.

 

3.3 How many months would be covered by letting relief assuming Jamil did NOT move back into the house on 1 February 2018?

A 0 months

B 6 months

C 12 months

D 24 months