PPR on separation - more than one residence

PPR on separation - more than one residence

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I have a query on whether a new 2 year time limit for a PPR election starts on separation.

3 properties

1 - house jointly owned by married couple - separated but not permanent until 2015/16.

2. Wife has been living with parents as needed care since 2011. No interest in the property until May 2013 when inherited 50%. Returned to property 1 on and off whilst helping parents. Post still delivered to prop 1, registered to vote at property 1. Registered Drs, etc at prop 2

3. Husband working overseas - rented property since mid 2010. Used property 1 when in UK.

For PPR only one property for married couples - so I believe property 1 has PPR up to May 2013. Wife's PPR was Property 1 as no other 'interest' (see CG64470) until then, so this covered husband.

Potential for a PPR election in May 13 as wife received 'interest' so combination of residences.  Election will cover both.

However in this tax year they separate and Husband gets propery 1.  He wishes to nominate UK property as PPR (will meet new criteria), plans to return to UK to live in property soon so will be UK resident at sale.  Not wanting to sell while non UK resident.

On facts overseas property 3 would be main residence as most time there, but can an election be made?  There has not been, for husband, a change in his residences (CG64497) so it looks like no.  CG64525 explains situation on marriage and the final paragraph of that suggests it can as the joint election is no longer valid?

If not and a joint election is made asap from May 2013 then I assume husband can notify HMRC of a variation of that notice?

I appreciate if property 1 elected from May 13 wife loses PPR on property 2 for a period of time.

Thanks.

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