We have just gone sale agreed on an NPPR. My question relates to the calculation of CGT. I have all the figures worked out but am wondering about one thing. The property was bought off plans as part of an ongoing development in 2002. Mortgage was drawn down in stage payments from 2002 to 2003 and house completed and moved into in 2003. The property was PPR from 2003 to 2010 and rented thereafter. When calculating the relief for when it was PPR (incl final year of ownership) and possible indexation (this would be small as only 2002-2003 might qualify) do I go from 2002 when mortgage commenced or 2003 when house was completed and moved into.