Private residence relief and married couples

All of the guidance I can find says that a married couple will always have the same private residence for PRR purposes. However if one spouse has to move for work purposes and they buy a property in the new location, and the other needs to remain in the original house, again for work reasons, can they be considered to have independent private residences? Or can the periods of absence (as outlined here: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65040 ) be applied to them independently? In this case, they live apart during the week, their official addresses, electoral registration, doctors etc are all consistent with their respective locations. Both properties are jointly owned.

Hi,

As married, both spouses must have the same nominated address. You can see further guidance below and in the associated links:

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

Thank you.