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What is Main residence nomination?
Last verified 31 October 2026
A main residence nomination is a notice to HMRC saying which of your homes counts as your main residence for Private Residence Relief. It matters to landlords who have lived in a property that they later let out.
Why it matters to landlords
The nomination must be made within 2 years of first having a particular combination of residences, and a change in the combination starts a new 2 year period. If you make no nomination, your main residence is decided on the facts. Only one residence can be the main one at a time.
Married couples and civil partners who are not separated can have only one main residence between them. If each owned a home when you married or registered and both are still used, you can nominate jointly, with the 2 years running from the date of marriage or registration. Separated couples may each have a main residence if separated by court order, deed of separation or in circumstances likely to be permanent.
Example
Sana owns a Leeds house and, from 1 June 2026, also a cottage where she spends part of the week. This is a new combination of residences, so she must nominate by 31 May 2028. She nominates the cottage and keeps a copy of the letter with her property records.
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Related terms
- Private residence relief
- Capital Gains Tax (CGT)
- Lettings Relief
- 60 day Capital Gains Tax reporting
- Base cost