Comments on: Something You Need to Know about Principal Private Residence Relief to Avoid CGT https://www.taxfile.co.uk/2007/09/something-you-need-to-know-about-principal-private-residence-relief-to-avoid-cgt/ Tax advice & accounting services for South London businesses & SMEs Wed, 21 May 2008 08:55:00 +0000 hourly 1 By: Anonymous https://www.taxfile.co.uk/2007/09/something-you-need-to-know-about-principal-private-residence-relief-to-avoid-cgt/#comment-4 Wed, 21 May 2008 08:55:00 +0000 http://www.taxfile.co.uk/new-Taxfile-WP-blog/2007/09/something-you-need-to-know-about-principal-private-residence-relief-to-avoid-cgt/#comment-4 I would like to query how you can change the election of principal private residence (PPR). You say that after making an election, you may change this at a later date. I have looked at leaflet IR283 on the HMRC web site, and this states:

“You can nominate which residence is to be treated as your main residence for any period. Your nomination must be made within two years of the date you first have a particular combination of residences. If there is a change in your combination of residences, a new two-year period begins.”

This implies (but doesn’t state) that you may only change the election when your combination of residences changes. Is there an HMRC leaflet that states that you may change the election at any time?

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