Nominate main residence

Hi, we have two residential properties as joined tenants, me and my partner. We live in property A, my mum lives in property B. We want to sell property B, Can we nominate property B as Main Residence for the purpose of principal private residence relief from Capital Gain Tax?

Hi,

You need to have lived in both properties in order to do so and also make a nomination with 2 years of acquiring the 2nd property.
If you are now past this then it may not be accepted.

CG64545 - Private residence relief: two or more residences: no valid notice made

CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination

Thank you.

Is there a proforma for nominating a main residence?

Hi
Please look here Tax when you sell your home