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HMRC internal manual

Capital Gains Manual

Private residence relief: only or main residence: two or more residences: nominations on marriage or on registering as civil partners

TCGA92/S222 (6) sets out that spouses or civil partners who are living together can only have one main residence between them for the purpose of private residence relief. If when they marry or register as civil partners they each own a residence and they continue to use both as residences, they can jointly nominate which is to be treated as the main residence. The two year period for making the nomination commences on the date of marriage or the date of registration.

Where one spouse or civil partner owns more than one residence, but the other spouse or civil partner does not own a residence and there is no change in this on marriage or registration as civil partners, then a fresh period for making a nomination does not begin. This is because neither spouse nor civil partner has had a change in their combination of residences, and neither of them needs to become a party to an existing nomination to which they were not already a party. A notice under TCGA92/S222 (5) only has to be made jointly where it affects both spouses or civil partners.

Where the spouses or civil partners jointly own more than one residence at the date of marriage or on registering as civil partners, and neither separately owns any other residence, a new two year period for making a nomination begins. Even though both spouses or civil partners own the same residences as before, and even if they have both previously nominated the same residence, they now have to make a joint nomination in order for it to be valid from the date of marriage or from the date that they were registered as civil partners.