CG65047 | Private residence relief: periods of absence: other residences owned during the absence

Where the qualifying conditions (CG65046) are satisfied s223(3) treats the dwelling-house that the individual is absent from as a residence. It does not treat that dwelling-house as if it was the only or main residence so, if the individual has any other residence(s) during the period of absence, a nomination may be required in order to qualify the property they are absent from as their main residence for private residence relief purposes (see CG64485+). If there is no valid nomination relief will apply during the period of absence to the dwelling-house which is the individual’s only or main residence as a matter of fact and this may be a different dwelling-house to the one that the individual is absent from. CG64495 gives an explanation of the time limit for a nomination.

CG64470 explains that only residences in which the individual holds a legal or equitable interest qualify for relief under s222 TCGA92. A dwelling-house occupied under a tenancy or otherwise owned may be a residence. Residences occupied under licence are not within s222 TCGA92 and are not eligible for relief. They should therefore be ignored in deciding whether there is another residence during a qualifying period of absence.

A residence may still be eligible for relief even though, in the year it is disposed of, its owner is neither resident nor ordinarily resident in the United Kingdom and so is not chargeable to Capital Gains Tax in that year. Whether or not a residence is eligible for relief is governed by the private residence relief legislation of s222-s226 TCGA92. The status of its owner is irrelevant.