DaveL99

CG64545 mostly relates to an 'individual' that has 2 (or more) properties, which is not our situation. As an example of our situation not being covered, the Frost V Feltham decision is directed by this 'In general, we are interested in evidence of changes the individual may have made to accommodate them living at the dwelling-house as their main residence.' This does not apply to our situation - we are not a single individual. We have not made any 'changes.' However there are a couple of points that do mention married/civil partners - the first one is: 1) 'If the individual is married or in a civil partnership, where did the family spend its time? Spouses or civil partners who are living together can only have one main residence between them.' Answer: We are civil partners NOT living together. Our situation appears not to be covered. (Additional info: We are retired and have no children.) The second one is: 2) 'Are there any dwelling-houses owned solely by the spouse or civil partner that also need to be considered?' Answer: This could possibly relate to our situation, but doesn't provide any guidance.

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