PPR Nomination

Dear Sir/Madam, If an individual has one property and then acquires a second property, I understand they have 2 years from acquiring the 2nd property to make an election for which is to be treated as their main residence. This then allows for future revisions to be made subsequently of which there is no limit to the number of times this can be made. My query is, having made an initial election within the 2 years, are subsequent revisions only allowed up to the two year anniversary of having acquired the second property or can revisions be made beyond the 2 years as a result of the initial 'in-time' election? Thank you

Hi Filbert79,
You can elect to change which of the properties you wish to be treated as your main resident at any time.
Please have a look here:
CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination.
Thank you.