CG64520 | Private residence relief: only or main residence: two or more residences: form of notice

There is no statutory form for a notice under s222(5) TCGA92 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. The signature of an agent is not sufficient.

• 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. See also CG64525 regarding elections on marriage or on registering as civil partners.

• Under s225(b) TCGA92, where one or 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.