Civil partners with each living in their own property

My partner and I have each had our own property for many years. After our partnership was formed we continue to each live, as before, in our own respective property. It is now more than 2 years since our partnership was formed and we have not nominated which property is our main residence. (We missed the 2 year deadline by one day and the nomination was rejected.) What is the CGT situation if we wanted to sell one of the properties - particularly regarding private residence relief? Thanks

Hi ,
 

Please refer to :  CG64545 - Private residence relief: two or more residences: no valid notice made  .

Thank you .