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Posted Wed, 14 Aug 2024 09:47:14 GMT by Graeme Falconer
I moved out of the family home and separated from my wife before it was sold. I would like to treat the period after I left as if it had been my only or main residence as described in paragraph 6 of Guidance HS281. Do I make this election in my tax return for the relevant year in which the house was sold or is it made in some other way? Thank you.

Name amdt as email removed .
Posted Wed, 28 Aug 2024 08:44:35 GMT by HMRC Admin 5 Response
Hi

If you meet the criteria for it to apply it is on the return for the year the property is sold.

Thank you

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