Nominating a home
If you nominate a property as your main home you qualify for relief for most of the time you live away. You must have lived in the home as your only or main residence at some point while you owned it.
The rules are different if you’re not UK resident for tax.
You can’t get relief for another property for the time your home is nominated, apart from for certain periods that always qualify for relief.
You can nominate one property as your main home by writing to HM Revenue and Customs (HMRC). Include the address of the home you want to nominate. All the owners of the property must sign the letter.
If you want to nominate a home you must do this within 2 years every time your combination of homes changes.
If you don’t nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.
From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.