Designation of PPR, how?

[Lisa Reyes]

I moved into a rented property which I own, when the tenancy ended, for over a year; would this be considered my PPR even though it was beyond the two year date in which I had bought it?
Secondly, how do you inform the election of a property as a PPR to the IR, does my accountant have to do it via a special means or is it just a simple letter from myself direct to them?
Thanks in advance for any replies.

[hashman]

If you only have one residence then it is automatically your PPR - no nomination letter is required; no worries about 2 year time limit either. Or is there another property that you have not mentioned?

[Lisa Reyes]

Thanks for the reply and sorry, I forgot to advise I own 3 other properties, all let. So a nomination letter still not required?

[hashman]

Correct - nomination is only relevant if you have two or more residences i.e. places where you live and which could therefore qualify for relief as PPRs. If you only have one property that can qualify then forget it.