The calculation of qualifying months for private residence relief in the UK takes into account the periods when the property was occupied as the individual's main residence. Angus occupied the house as his main residence from the purchase date, 31 March 2011, until 31 March 2016, which is 60 months. He then returned and lived in the house from 1 April 2018 to 31 March 2019, which is an additional 12 months. The time abroad between 31 March 2016 and 1 April 2018 does not count towards the qualifying period since he was not living in the property during that time.

Adding these periods together gives:

60 months (initial occupation) + 12 months (returning occupation) = 72 months

So, Angus's total number of qualifying months of occupation for private residence relief on the sale of the house is 72 months.