HMRC internal manual

Capital Gains Manual

Private residence relief: only or main residence: two or more residences: right of nomination

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

If an individual has two or more residences within Section 222, he or she has the right under TCGA92/222(5) to nominate which is to be treated as the main residence for any period and so will attract relief for the period. See,

  • CG64427+ for the meaning of residence
  • CG64470 which explains when a residence is within Section 222
  • CG64575+ which explains the rules that apply from that apply from 6 April 2015 where the residence is not located in the territory in which the individual is tax resident.  For individuals that remain resident in the UK and only have interests in residences in the UK, the changes have no impact.


TCGA92/S222 (5)

Section 222(5) gives an individual the right to choose which of his or her two or more residences is to be treated as the main residence for private residence relief purposes. It therefore follows that a dwelling house must be in use as a residence of that individual before it can be validly nominated.

In certain circumstances the legislation treats a dwelling house which is not a residence of an individual as if it was their residence for a particular period. See CG64477. This may result in an individual having more than one residence within Section 222 and in these circumstances the right of nomination applies in the same way.

When nominating which residence is to be treated as the main residence, an individual is not obliged to nominate the residence which is factually his or her main residence.