I took on a client recently who, with her husband, has two residences. I do not act for H, who deals with his own self-assessment. They have been married for years and owned both properties for years before marriage and are now out of date for a PPR election. Traditionally, she has always shown the Oxford property (which H owns) as the address on her tax return, as she works there, although she spends part of the week in the London property and also a few days in Coventry. Wife owns the London property, where H spends half the week. I consider that, on the facts, London is likely to be their main residence, as, taken together, they spend more nights there each year.
There is a lodger in the London property. Previously, she showed this income less a proportion of expenses as a normal rental on her tax return. I feel that she can show it as rent a room income. However, she now tells me that there is also a lodger at the Oxford property and that H claims rent a room exemption on this income.
I know that for PPR purposes, a married couple can have only one main residence. Is this the same for rent a room? - I cannot find evidence of this anywhere. I vaguely remember being told that you can have a different PPR for rent a room than for CGT, although that is not really to the point here.
I should be grateful for help on this matter.
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