CG64497 - Private residence relief: only or main residence: two or more residences: date from which a nomination applies

A nomination will apply from the beginning of a period to which it relates, i.e. the date on which the individual had that particular combination of residences giving rise to the need to determine which is the main residence.

The nomination will have continuing effect until the earlier of:

• the date on which the individual’s combination of residences changes, or
• the date from which a variation of the original notice is to apply.

A variation of a notice will apply from the date specified in the notice of variation which may be up to two years before the giving of the notice.