A standard letter to HMRC nominating one of two or more residences as a main residence for capital gains tax (CGT) principal private residence relief (PPR).

This standard document is not suitable for use by a non-UK resident individual who is subject to non-resident capital gains tax (NRCGT) on a post-5 April 2015 disposal of a UK residential property (as to which, see Practice notes, Capital gains tax: principal private residence relief: overview: Elections by non-residents, Capital gains tax: principal private residence relief: tax residence restrictions: NRCGT gains).