I am renting my apartment, I have owned this apartment for the last 4 years and 10 months. I've moved into a new house which is now my PPR. I am planning to rent out my apartment in January as I will have owned it for 5 years on December the 19th (that was the date we got our keys). However the new tenants want to move in at the start of December!! I am thinking about letting them move in but not taking their first months rent and deposit until 19th December. I am just looking for confirmation that if I take any money from them before December 19th that I will be liable for stamp duty clawback!