I understood that making an CGT election in favour of one property had no effect other than to deem that property as your PPR for CGT.
My wife and I own two neighbouring properties (two small flats). It's not at all obvious "on the facts" which is our primary residence. We use them as someone would normally use a two bed, two bath flat.
In order to try to avoid any issues with SDLT and deciding if it's a main home replacement if/when we decide to move (we have no plans currently), we've made one flat our "main address" for (almost) everything while the other flat gets mostly junk mail and the occasional piece of (rare) post from something where I've forgotten to update my address.
We recently (september last year) made a back dated CGT election in favour of the property that isn't our main address. Imagine my surprise to receive my notice to complete a tax return to that address instead of the main address.
Have I misunderstood or have HMRC messed up in changing my postal address?
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