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hi I have further questions on whether I should sell primary residence now I have started a role as a contractor, part time, I am living with my new partner in his house and paying rent and renting out my primary residence or selling . Then if tax efficient, taking my flat back as a primary residence . I would like to know what is the most tax efficient way of managing daily rate salary and rental income. Any further advice. Also can I offset rent against employment expenses and what else can I claim?