Private Residence relief (UK)

Tax Resident

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This letter informs the tax authorities that you have nominated one of your properties to be your main residence for the purposes of private residence relief under the Capital Gains Tax Act 1992.

Capital Gains Tax ('CGT') charges the difference between what a person receives on the disposal of an asset, and the cost to that person of acquiring the asset. For many people, their principal home is their main asset, however, this type of asset is exempted from the calculation of a person's CGT.

The situation becomes more tricky when a taxpayer has more than one residence. Section 222(5) of the Taxation of Chargeable Gain Act 1992 provides that an election must be made within two years of acquiring the second residence.

If the taxpayer does not make an election, the Act also provides an inspector who will determine which is the main residence on the basis of facts. This document is crucial as it informs the government which property is your main residence for the purposes of exemptions from CGT calculations. 

For more information about exemptions in relation to private residence reliefs, please visit section 222-226 of the Taxation of Chargeable Gain Act 1992.

How to use this Document?

This document is only applicable to tax residents in the United Kingdom.

The main purpose of this document is to inform the government that you have nominated your main residence to be exempt from the capital gains tax, in a situation where you own more than one residence. 

Users should ensure that they have fulfilled the relevant requirements stated by the 1992 Act before nominating their main residence. 

The address of the nominated property, date of the trust, name of the beneficiary, settlor and trustees should be clearly stated in the letter.

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Document Type:

Letter / e-mail / note / correspondence


Personal > Government, Bank and Utilities > Tax / Inland Revenue Department


Capital Gains Tax


Main residence












Private residence relief 2021


PPR Relief


Capital Gains Tax Act 1992


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