CG65048 - Private residence relief: periods of absence: no other residence

A residence occupied under a tenancy or otherwise owned may be eligible for relief. But a residence is not eligible for relief if a nomination has been made under TCGA92/S222 (5)(a) in favour of another residence. So any question of eligibility may be resolved by a timeous nomination in favour of the residence from which the individual is absent. CG64495 gives an explanation of the time limit for a nomination.