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Primary Residence

superJ
Posted Tue, 19 Mar 2024 11:42:02 GMT by superJ
Dear Team, I want to understand whether I could nominate my oversea's home as primary residence. Details as follow: 1. UK tax residence 2. Recurrently Renting home in UK. 3. The only property under my name in UK is buy-to-let. 4. The property overseas under my name never rented out and can be live in for more than 90 days in a tax year. Can I nominate my oversea's home as primary residence? if so, who should I write to? Thanks!
HMRC Admin 20 Response
Posted Fri, 22 Mar 2024 15:19:57 GMT by HMRC Admin 20 Response
Hi superJ,
That is for you to decide. if you do wish to make a nomination, this should be sent to
HMRC PAYE & Self Assessment
BX9 1AS.
he nomination should include the address of the property and the start date of the nomination (cannot be more than 2 years prior) and should be signed and dated.
Thank you.

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