Section 222A — Taxation of Chargeable Gains Act 1992: Determination of main residence: non-resident CGT disposals

Determination of main residence: non-resident CGT disposals 222A 1 This section applies where—

a an individual (“P”) makes a disposal of, or of an interest in—

i a dwelling-house, or part of a dwelling-house, which was at any time in P's period of ownership occupied by P as a residence, or ii land (as mentioned in section 222(1)(b)) which P had for P's own occupation and enjoyment with that residence as its garden or grounds, and b the disposal is—

i a disposal on which a gain accrues which is chargeable to capital gains tax because of section 1A(3)(b), or ii a disposal on which a loss accrues but is one which, had a gain accrued, would be within sub-paragraph (i). In the remainder of this section the residence concerned is referred to as “ the dwelling-house ”.

2 So far as it is necessary for the purposes of section 222, P may determine, by a notice under this section, which of 2 or more residences (of which one is the dwelling-house) was P's main residence for any period within P's period of ownership of the dwelling-house.

3 A notice under this section may vary, as respects any period within P's period of ownership of the dwelling-house, a notice previously given under section 222(5)(a). See also subsections (4) and (7).

4 A notice under this section may not vary a notice previously given under section 222(5)(a) as respects any period for which the previous notice had the effect of determining whether or not a disposed of residence was P's main residence.

5 In subsection (4) “ disposed of residence ” means one of P's residences which was disposed of (in whole or in part) before the date of the disposal mentioned in subsection (1)(a).

6 A notice under this section—

a must be given in the return under Schedule 2 to the Finance Act 2019 in respect of the disposal mentioned in subsection (1)(a),

and b may not subsequently be varied, whether by a notice under this section or section 222(5)(a).

7 Where a notice under this section affects both P and an individual (“X”) who was, in the period to which the notice relates (“ the relevant period ”), P's spouse or civil partner living with P—

a in a case where each of P and X is required to make a return under Schedule 2 to the Finance Act 2019 in respect of the disposal of an interest in the dwelling-house, notice given by P under this section is effective as respects any part of the relevant period when P and X were living together as spouses or civil partners only if notice to the same effect is also given under this section by X in respect of that period;

b in any other case, notice given by P under this section is effective as respects any part of the relevant period when P and X were living together as spouses or civil partners only if it is accompanied by written notification from X agreeing to the terms of the notice in respect of that period.

8 Nothing in subsection (2) affects the application of section 222(5) in relation to P.