In 2008 I bought a house for c. 300,000. It was my PPR until 2015. In 2015 I emigrated and rented the house out until 2019. When I emigrated in 2015, I estimate the house was worth c. 170,000. In 2019, the tenants left and I sold the house for c 240,000. Am I entitled to claim a capital loss of 60,000 for this or is the loss pro-rated between time as PPR and non-PPR? Thanks for any advice.