Making use of Principal Private Residence Relief

[linkskkr]

Hi all, I'm sure this topic has been long debated on the forum but have a quick specific question/situation:

I have bought a property (A) in Nov 2006 and lived there until Mar 2008. For certain reasons, I moved out of the property and have since lived with my partner (who is renting). Property A has been left "empty" since, although families and I go and stay there occasionally.

I now plan to purchase another property (B) and would like to make use of PPR relief. What "proofs" would I need and what steps would I need to take to elect that property B will be my main residence? Is it just a matter of writing to HMRC to state that B is now my main home? For example, since I have not been living in A for a while, all my bills etc are with another address.

Would appreciate any advice.

Many thanks,
Ken

[mullet]

Please don't post a duplicate in another forum. I have responded in CGT, which is the best place for this question.