From October 2015 client had 2 properties one in London one on the coast. He divided his time pretty evenly between the 2 properties so needed to make a PPR election within 2 years. We sent the client a reminder (along with a draft letter to HMRC) in September 2017 confirming our previous advice that a PPR election had to be made to HMRC by October 2017 and advising they do this by registered post.
It appears this was not done.
Is it too late to do this now or can an election still be made?