Taxation of Chargeable Gains Act 1992 section 222A

Determination of main residence: non-resident CGT disposals

Section 222A provides rules for how non-resident individuals can nominate which of their residences is their main residence for private residence relief purposes when they dispose of UK residential property.

• Non-resident individuals disposing of a UK dwelling-house (or garden and grounds) that they have occupied as a residence can nominate which of two or more residences was their main residence during their period of ownership
• The nomination must be made in the capital gains tax return required under Schedule 2 to the Finance Act 2019 for the disposal, and once made it cannot subsequently be varied
• A nomination under this section can override a previous main residence election made under section 222(5)(a), but not where that earlier election already determined the main residence status of a property that has since been disposed of
• Where the individual has a spouse or civil partner living with them, the nomination is only effective for any period they were living together if the spouse or civil partner either files a matching nomination in their own return or provides written agreement to the terms of the notice