PPR Election question.

[someone]

I'm about to make a PPR election (with my wife) in favour of a residence we bought in August last year.

However, it occurs to me that it might make sense to make some other elections at the same time:

We married in May last year. Should we *both* make a CGT election (our residences didn't change) or will my existing CGT election from before marriage suffice? (My wife owns no beneficial interest in either residence we had at marriage)

Does my wife get PPR for the period we're married if I transfer a share of one of the residences to her in the future (even if it's not a residence at the time I do the transfer)?

[someone]

Found this:

https://www.taxation.co.uk/Articles/2012/02/01/35091/spouse%E2%80%99s-transfer

So no, my wife doesn't get PPR.

I guess for the other question we can say we don't want my PPR election to change on marriage. I suspect it doesn't anyway but we're in time to make an election if it did.

[maths]

If prior to marriage your subsequent wife did not have a beneficial interest in a residence then no need for a joint election to be made post marriage.

If she did, then a joint election needs to be made post marriage.

No PPR for wife if at time of transfer the property was not your main/sole residence.

[someone]

Thanks. I'll get our letter sent tonight.