Is it worth reoccupying a property to reduce CGT?

If a property was previously your main residence you will be able to claim principal private residence relief to reduce the capital gain arising. However the last 36 months of ownership will automatically qualify for PPR relief as it's been your main residence. Therefore if you occupy a property, and then move out there is seldom any benefit to be obtain from reoccupying it prior to a disposal as that period would be covered by the deemed occupation rule in any case. The exception to this is either if: 1) you intend to occupy in excess of 3 years or 2) if you had no other residence during the period you are living away from the property. In this case you could claim the entire period that you were living away as deemed occupation if you occupied it before and after your absence. Therefore reoccupation in this case may be beneficial. Most people though will move out of their existing property and into another one which will then be their new main residence. In this case reoccupation of the previous property prior to a disposal would not yield any additional capital gains tax benefits.