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PPR split? Wife UK resident, husband non-resident

In terms of CGT liability can PPR apply to half a property on sale if owned as joint tenants

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Husband has been UK non-resident for tax purposes for six years. Wife and family UK resident and in property. On sale can PPR apply to all or half of property/gain even though he has not been UK resident? Is it a case of 100% main residence or not?  Or can the gain be divided between then with the wife having an exemption on sale as her PPR?

Have hunted and cannot find clarity on this topic. Thank you

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By Rammstein1
18th Feb 2020 16:45

Husband and wife can only have one PPR at the same time so base it on facts.

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Replying to Rammstein1:
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By KHolborn
19th Feb 2020 04:51

Thank you but that isn't the question. He is not in the UK so would ordinarily be subject to CGT on sale. Is he liable for tax on sale is if is HER PPR? Is it all deemed PPR as the wife lives in it or they subject to CGT as it is not his PPR as he does not live there?

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Replying to KHolborn:
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By Rammstein1
19th Feb 2020 08:05

My reply does answer your question. It is either the couples PPR and no CGT is payable or it isn't the couples PPR and CGT is payable.

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Scooby
By gainsborough
19th Feb 2020 09:25

Rammstein1 is correct.

See also the post April 2015 rules, which would allow the property to be the husband's PPR too if the wife is UK resident or the husband and/or wife spend at least 90 days in the property.

Remember to file NRCGT return within 30 days of sale and to nominate the property as PPR if applicable.

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Caroline
By accountantccole
19th Feb 2020 11:01

I'm with Rammstein too - couple can only have one PPR.

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By The Dullard
19th Feb 2020 11:41

Are they still a "couple" or have they separated in circumstances likely to become permanent? We're not told and nobody has asked.

If, despite residing in different countries, they are not separated, then I agree with everybody.

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Replying to The Dullard:
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By KHolborn
20th Feb 2020 10:13

They are together as a couple, hence no mention of separation.

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By The Dullard
20th Feb 2020 10:17

Oh, don't I feel stupid for bringing it up!

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Replying to The Dullard:
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By KHolborn
20th Feb 2020 10:52

Please don't! It is a bit odd to live 3,500 mile away from your wife and family for years although I suspect some like it that way. :D

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By KHolborn
20th Feb 2020 10:17

Thank you all for the clarity. Appreciated.

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