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 WSB Hero
     Posts: 8,863
 Join Date: May 2002
 Location: Boys Town
 Mood: www.cantbearsed.co.uk
  
    
     It depends upon whether you were deemed to have been living there for the empty 8 months. My understanding is that if during that 8 months all bills were reassinged to you etc (ie it was your primary residence), then it'll only be 22 months. 
 
 If not the I reckon it'll be deemed to be 34 months. There are CGT issues dependant upon how long it is rented out for too.
 
 I'd get a specialist tax advisor to help.
 
 Tim