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HMRC internal manual

Capital Gains Manual

Private residence relief: only or main residence: two or more residences: form of notice

There is no statutory form for a notice under TCGA92/S222 (5) or for a variation of such a notice. However the following conditions must be fulfilled,

  • A nomination by an individual must be made to an officer of the Board and must be signed by the individual. TCGA92/S222 (5).
  • Spouses or civil partners who are living together can only have one main residence between them for the purpose of private residence relief. If a nomination affects both of them it must be made by notice in writing to an officer of the Board and must be signed by both of them. TCGA92/S222 (5). See also CG64525 regarding elections on marriage or on registering as civil partners.
  • Where one of more of the residences is occupied by a person entitled to occupy it under the terms of a settlement, the notice must be writing to an officer of the Board and should be signed by both the trustees of the settlement and the person entitled to occupy the residence. TCGA92/S225 (b).
  • The signature of an agent is not sufficient.