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HMRC internal manual

Capital Gains Manual

Private residence relief: two or more residences: changes in rules from 6 April 2015: making elections


UK resident

For a UK resident the rules on how to make elections did not change and guidance can be found at CG64485 onwards.


Non-UK resident

Where a disposal is made by a person when non-resident a main residence nomination may be made after the disposal under TCGA92/S222A(2).  It must be given in the NRCGT Return for the disposal and it cannot be varied.


Although a non-UK resident has a clearer choice when considering the impact of an election, it cannot vary a notice previously given under TCGA92/S222(5)(a) in favour of a residence that has been disposed of.


Mr A is a UK resident and has two residences in the UK. A flat in the city and a property in the country. He made a valid election many years ago under s222(5)(a) that the flat in the city was his main residence. No variation to the original election was ever made and the flat was disposed of on 5 October 2018. Mr A became non-UK resident from 2020/21 and in this year he disposed of the property in the country. The disposal of the property in the country is a non-resident CGT disposal so an election can be made under TCGA19992/S222A(2), however this election cannot vary the previous election made.


If the flat had not been disposed of, then the original notice could have been varied on the disposal of the property in the country.


If only one spouse or civil partner is required to make a NRCGT return then a nomination under s222A is only effective if accompanied by written notification from the other spouse or civil partner agreeing to the terms of the notice for any relevant period.