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Where Taxpayers and Advisers Meet

PPR - non-resident spouse - nomination of main residence

beachnut
Posts:11
Joined:Mon May 17, 2010 7:56 am
PPR - non-resident spouse - nomination of main residence

Postby beachnut » Wed Jun 17, 2026 11:25 am

Hi,

Husband is UK resident and living in a UK property jointly owned with his non-UK resident wife. Wife is living abroad in a house owned solely by her. They are married, not separated, just temporarily living apart.

UK house is to be sold. The property had been rented out since purchased 10 years ago, except for the last 2 years when husband started to live in it.

Understand that the husband will qualify for PPR during the period he has lived in it + last 9 months of ownership.
How about the wife - am I right in thinking that she would NOT automatically qualify for PPR?

Could wife qualify for the same 2 years + 9 months if she nominated the UK house as her main residence (even though she has never lived in the property)? Is the deadline for that election 2 years from when husband started to live in the UK property?

Thank you.

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