CG64500 - Two or more residences: ESC/D21

ESC/D21

In some cases an individual may have more than one residence within Section 222 but not be aware of it. For example an individual may work in London from a weekly rented flat, where she spends most of her time, but may own a country cottage which is used as her residence when her work allows. If the flat is rented under a tenancy it counts as a residence within Section 222.

Such a person may well be unaware that a notice can be given and so may miss the time limit. You may decide, using the criteria at CG64545-CG64547, that the London flat is her main residence. The result will be that the only residence likely to give rise to a gain on disposal would not attract relief. ESC/D21, which is reproduced in leaflet IR1, extends the time limit.

The effect of the concession is to extend the time limit in these circumstances until a reasonable time after the person is first made aware that a nomination is needed.

In practice the individual in these circumstances will usually not be aware of the need for a nomination until a residence is sold and a computation of the gain accruing is submitted. So the time limit for a notice should be extended for a reasonable period after the computation is submitted and you have explained the need for a nomination.