Section 222A | Determination of main residence: non-resident CGT disposals ^F1

(1)This section applies where—^F1

(a)an individual (“P”) makes a disposal of, or of an interest in—^F1

(i)a dwelling-house, or part of a dwelling-house, which was at any time in P's period of ownership occupied by P as a residence, or^F1

(ii)land (as mentioned in section 222(1)(b)) which P had for P's own occupation and enjoyment with that residence as its garden or grounds, and^F1

(b)the disposal is—^F1F2

(i)a disposal on which a gain accrues which is chargeable to capital gains tax because of section 1A(3)(b), or^F1F2F3

(ii)a disposal on which a loss accrues but is one which, had a gain accrued, would be within sub-paragraph (i).^F1F2

In the remainder of this section the residence concerned is referred to as “the dwelling-house”.

(2)So far as it is necessary for the purposes of section 222, P may determine, by a notice under this section, which of 2 or more residences (of which one is the dwelling-house) was P's main residence for any period within P's period of ownership of the dwelling-house.^F1

(3)A notice under this section may vary, as respects any period within P's period of ownership of the dwelling-house, a notice previously given under section 222(5)(a).See also subsections (4) and (7).^F1

(4)A notice under this section may not vary a notice previously given under section 222(5)(a) as respects any period for which the previous notice had the effect of determining whether or not a disposed of residence was P's main residence.^F1

(5)In subsection (4) “disposed of residence” means one of P's residences which was disposed of (in whole or in part) before the date of the disposal mentioned in subsection (1)(a).^F1

(6)A notice under this section—^F1

(a)must be given in the return under Schedule 2 to the Finance Act 2019 in respect of the disposal mentioned in subsection (1)(a), and^F1F4

(b)may not subsequently be varied, whether by a notice under this section or section 222(5)(a).^F1

(7)Where a notice under this section affects both P and an individual (“X”) who was, in the period to which the notice relates (“the relevant period”), P's spouse or civil partner living with P—^F1

(a)in a case where each of P and X is required to make a return under Schedule 2 to the Finance Act 2019 in respect of the disposal of an interest in the dwelling-house, notice given by P under this section is effective as respects any part of the relevant period when P and X were living together as spouses or civil partners only if notice to the same effect is also given under this section by X in respect of that period;^F1F5

(b)in any other case, notice given by P under this section is effective as respects any part of the relevant period when P and X were living together as spouses or civil partners only if it is accompanied by written notification from X agreeing to the terms of the notice in respect of that period.^F1

(8)Nothing in subsection (2) affects the application of section 222(5) in relation to P.^F1