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Posted Fri, 09 Feb 2024 20:51:53 GMT by
I live in a rented property and I have inherited 50% of two other properties following the death of my parents. It is now 4 years since they died and I wish to sell my share in both of the properties to my brother, who lives in one of them. Can I nominate one of the properties as my primary residence for the purpose of Capital Gains Tax? As these are the only two homes I own.
Posted Wed, 14 Feb 2024 10:46:08 GMT by HMRC Admin 25
Hi Awingrove,
Please refer to guidance here:
CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination
Thank you. 


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