Capital Gains Tax after separation: nomination of main residence

I moved out of the marital home in July 2022 and have been living in a rented property since then, while my ex-partner has remained in the marital home. We do not own any other properties. We are finalising a separation agreement and will soon be selling the marital home. It's my understanding that I shouldn't be liable for capital gains tax in this scenario, provided that the marital home is nominated as my main residence. Please could you confirm that my understanding here is correct? Do I need to explicitly make a main residence nomination in some way (and is this required if I'm currently renting and own no other properties)? I don't submit self-assessment tax returns. Thank you.

Hi

Private residence relief will be available up to the date that you moved out of the property, plus a further 9 months over the number of months that you owned the property.  
Have a look at helpsheet HS283 (HS283 Private Residence Relief (2024)) for advice on calculating this relief.  There is guidance on calculating capital gains and applying personal pension relief, as well as a calculator at https://www.gov.uk/tax-sell-property.

Thank you

Thanks for your reply. My understanding is that section 225B of the Taxation of Chargeable Gains Act should apply to me, as updated last year. Does your response take account of this? Specifically, it states that "if conditions A to C are met, sections 222 to 224 shall apply as if the dwelling-house or part continued to be the individual’s only or main residence until the disposal." Conditions A to C should apply to me and therefore no capital gains tax should be payable. This was introduced due to the unfairness of the previous situation in which the person who moves out of the marital home might need to pay capital gains tax whereas the ex-partner would not. Please can you let me know if my understanding of any of this is incorrect? I think my only query would then be about clause 5 in section 225B: "Section 223 (as applied by this section) shall apply only on the making of a claim by the individual." i.e. do I need to specifically make a claim in some way and how would I go about doing that?

Hi davos856942,
HMRC can only refer you to guidance and cannot give specific answers to individual circumstances.
You would need to contact us using a different channel for a difinitive answer.
Thank you.