Part VII

Other property, businesses, investments etc.

Private residences

Determination of main residence: non-resident CGT disposals
222A
1
This section applies where—
a
an individual (“P”) makes a disposal of, or of an interest in—
i
a dwelling-house, or part of a dwelling-house, which was at any time in P's period of ownership occupied by P as a residence, or
ii
land (as mentioned in section 222(1)(b)) which P had for P's own occupation and enjoyment with that residence as its garden or grounds, and
b
the disposal is—
i
a disposal on which
a gain
accrues which is chargeable to capital gains tax because of section 1A(3)(b), or
ii
a disposal on which a loss accrues but is one which, had a gain accrued, would be within sub-paragraph (i).
In the remainder of this section the residence concerned is referred to as “
the dwelling-house
”.
2
So far as it is necessary for the purposes of section 222, P may determine, by a notice under this section, which of 2 or more residences (of which one is the dwelling-house) was P's main residence for any period within P's period of ownership of the dwelling-house.
3
A notice under this section may vary, as respects any period within P's period of ownership of the dwelling-house, a notice previously given under section 222(5)(a).
See also subsections (4) and (7).
4
A notice under this section may not vary a notice previously given under section 222(5)(a) as respects any period for which the previous notice had the effect of determining whether or not a disposed of residence was P's main residence.
5
In subsection (4) “
disposed of residence
” means one of P's residences which was disposed of (in whole or in part) before the date of the disposal mentioned in subsection (1)(a).
6
A notice under this section—
a
must be given in
the return under Schedule 2 to the Finance Act 2019
in respect of the disposal mentioned in subsection (1)(a), and
b
may not subsequently be varied, whether by a notice under this section or section 222(5)(a).
7
Where a notice under this section affects both P and an individual (“X”) who was, in the period to which the notice relates (“
the relevant period
”), P's spouse or civil partner living with P—
a
in a case where each of P and X is required to make
a return under Schedule 2 to the Finance Act 2019
in respect of the disposal of an interest in the dwelling-house, notice given by P under this section is effective as respects any part of the relevant period when P and X were living together as spouses or civil partners only if notice to the same effect is also given under this section by X in respect of that period;
b
in any other case, notice given by P under this section is effective as respects any part of the relevant period when P and X were living together as spouses or civil partners only if it is accompanied by written notification from X agreeing to the terms of the notice in respect of that period.
8
Nothing in subsection (2) affects the application of section 222(5) in relation to P.
Words in s. 222A(7)(a) substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 26(2)(b)
Ss. 222A-222C inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 3
Words in s. 222A(6)(a) substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 26(2)(a)
S. 222A(1)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 72
Words in s. 222A(1)(b)(i) substituted (with effect in accordance with s. 7(3) of the amending Act) by Finance Act 2025 (c. 8), s. 7(3), Sch. 1 para. 3 (with Sch. 2 Pts. 1, 2)