CG64477 - Only or main residence: deemed residence

In certain circumstances a dwelling house which is not a residence of an individual is treated as his or her residence for the purpose of computing private residence relief. These are

• TCGA92/S222 (8), for an individual currently living in job related accommodation, see CG64555+
• TCGA92/S223 (3), during periods of absence, see CG65030+
• SP/D4, which deals with delay in taking up residence, see CG65000+
• ESC/D6, which deals with transfers of the marital or civil partnership home after separation, see CG65356-CG65359.

Each of the provisions in CG64477 does no more than deem a property to be a residence for a period, except for Section 223(3) which deems the property to be the only or main residence. So with the exception of Section 223(3) each of these provisions may result in a person having more than one residence and being able to nominate one of the residences as the main residence, see CG644875+.