CG64548 - Two or more residences: when to make a determination

A determination should not be made until it is material in relation to a disposal of a dwelling house in a year before Self Assessment applies and should not be made until the normal process of negotiation has been exhausted.

If a notice has been given which you consider to be invalid it is not appropriate to make a determination at that time and it will not be appropriate at all in a year Self Assessment applies. The determination can only deal with the period from acquisition up to the date of that determination. The property may begin to be used as a residence at some later date or a further notice may be submitted. This could lead to a later determination and then a series of further determinations each of which is separately subject to appeal.