Moving PPR in a way that ensures it would be permitted

[Cloisters]

Hi, I own four properties, three as BTLs.

I have owned them as follows:
a -1995 this is the only one that has ever been my ppr
b - 2016
c- 2000
d - 2010

I genuinely plan to live in one (b) as well as my current home (a) for a period of maybe a year whilst my kids still need the family home, likely splitting my time roughly half and half.

I then plan to rent out my family home (a) and the other one (b) and move to c and d properties for at least another year or two before deciding on the long term plan.

I won't bore you with all the details why but it makes sense (at least to me).

So my plan is simply to elect my ppr as b from next year in place of my current (a) home, live there for a year, then move to c and d and elect d as my new PPR and rent a and b until I decide to sell something.

In an ideal world I would therefore be able to claim PPR on all of them (or at least a,b,d) when I finally come to sell but am concerned the IR may think I am simply trying to avoid tax and disallow it - is there any way I can prevent against this please? It i the principles I am most concerned about as I may flex some of the above depending on family needs at the time

Would I be better selling the ppr I have elected before moving to the new place - I don't really want to do that at the same time but if I am going to lose the CGT case then it might make sense?

Thanks in advance

[pawncob]

You can only have one PPR at a time.
You may gain some PPR exemption by moving around but it will only affect a portion of the gain.
Don't bother, it's inviting HMRC attention.

[SteLacca]

No matter how many elections you make, the general principles established by the Tribunals that it is quality of occupation rather than length that determines whether a residence is your principal private residence. The elections only become relevant where more than one property could qualify.

If these moves are to artificially reduce CGT (or even if they appear to be) HMRC will almost certainly challenge, and it will be up to you to prove differently.

[Cloisters]

Thank you, all makes sense.