CG64525 - Two or more residences: elections on marriage or on registering as civil partners

A man and wife or civil partners of each other who are living together can have only one main residence for both. If when they marry or register as civil partners they each own a residence and they continue to use both residences, they can nominate jointly which is to be the main residence, and the two year period for doing so begins on the date of marriage or on the date of registration.

Where one spouse or civil partner within a civil partnership owns more than one residence, and the other does not own a residence, and there is no change on marriage or registration as civil partners, then a fresh period for making a nomination does not begin. Neither spouse or civil partner has had a change in their combination of residences, and neither of them needs to become a party to any existing election to which they were not already a party. A notice under TCGA92/S222(5) only has to be given by both spouses or by both civil partners where it affects them both.

Where the spouses or civil partners of each other jointly own more than one residence at marriage or on registering as civil partners but neither separately owns any other residence, a new two year period for making a nomination begins. Although both spouses or civil partners own the same residences as before, and even if they had both previously nominated the same residence, they now have to make a joint nomination for it to be valid from the date of marriage or from the date they registered as civil partners.