CG64555 - Private residence relief: job related accommodation
TCGA92/S222 (8) extends the relief for private residences
where an individual
- resides in living accommodation which is job related within the meaning of TCGA92/S222( 8A) to TCGA92/S222 (8D), and
- has an interest in a dwelling house which he or she intends to occupy in due course as his or her only or main residence.
The relief applies by treating the dwelling house which it is
intended to occupy as if it were actually occupied as a residence
during the period in which the intention to occupy existed. So a
notice may nominate that residence as the only or main residence,
see CG64485+.
Job related accommodation may be occupied under either a
service occupancy or a tenancy. Under a service occupancy the
property is occupied under licence, and there is no need for a
nomination in favour of the property which is intended as the main
residence in due course, see CG64470. Where there is a tenancy the
main residence has to be determined, either by being nominated, see
CG64485 +, or, for years before Self Assessment only, by the
Inspector, see CG64545 +.
It may be that the individual never in fact occupies the
relevant dwelling house because of a change in circumstances or for
some other reason. Provided it was always the individual's
intention to occupy the relevant dwelling house, relief will be
available. However, see below.
If the intention to occupy the relevant dwelling house ceases
then the dwelling house is no longer treated as a residence. See
the example at CG64565.
The dwelling house may be let or used for some other purpose
during the period in which the individual resides in job related
accommodation. This does not prevent the application of the relief
although it may be that a lease of the dwelling house which extends
beyond the expected period of residence in job related
accommodation is evidence that there was no intention to occupy the
dwelling house at the end of the period.
