CG64545 - Two or more residences: Inspector's determination

For years before Self Assessment, see CG10301, if an individual has more than one residence within Section 222 but has not given a valid notice nominating which residence is his or her main residence the Inspector is given, in what was a TCGA92/S222 (5)(b), a power to determine which residence is the main residence. The form of the determination should follow CG64550. The situation under Self Assessment is explained in CG64554.

The individual has a right of appeal to the First-tier Tribunal against the determination described in CG64545. The appeal must be given within 30 days of service of the notice of determination.

In the case of a husband and wife living together or of civil partners of each other living together, any notice from the Inspector which affects a residence owned by the husband or by one of the civil partners and a residence owned by the wife or by the other civil partner must be given to both spouses or to both civil partners and either may appeal against the Inspector's decision.