Last updated: 14 October 2026
How do you make a section 222 election?
If you have more than one home that you live in, you can nominate which is your main residence for capital gains tax by writing to HMRC within 2 years of the date your combination of residences changes. This is a section 222(5) election, under the Taxation of Chargeable Gains Act 1992. There’s no form: you send a signed letter giving the address of the property you’re nominating and the date it takes effect. Married couples and civil partners living together must make a joint election signed by both.
When you can make the election
| Event | 2-year window starts |
| Buying or moving into a second home you live in | Date it becomes a residence |
| Marriage or civil partnership with two homes | Date of marriage |
| Selling one of several homes and buying another | Date the new combination begins |
| Moving out of one home permanently | No election needed if only one residence remains |
What to include in the letter
- Your full name, address and UTR or National Insurance number
- The address of the property you nominate as your main residence
- The date from which the nomination applies (up to 2 years back)
- A statement that you’re making an election under section 222(5) TCGA 1992
- Signatures (both of you if married or in a civil partnership)
Why it matters
The nominated home qualifies for private residence relief for the period of the election. Because the final 9 months of ownership of any home that has been your main residence are always exempt, nominating a second home even briefly can secure that 9-month exemption on it, while varying the election back afterwards.
Example
Tom and Lucy live in a London flat and buy a cottage in Devon in March 2025, which they use most weekends. They must elect by March 2027. They nominate the cottage for 2 weeks and then vary the election back to the London flat. Both properties have now been their main residence, so the final 9 months of ownership of the cottage will be exempt when they sell, saving tax on 9 months of gain.
Properties that don’t qualify
- A property you’ve never actually lived in
- A buy-to-let let out to tenants
- A home outside the UK, unless you meet the 90-day test
If you miss the 2-year deadline
HMRC decides your main residence on the facts: where you spend time, register to vote, have your doctor and post. The deadline isn’t extended, but a new window opens each time your combination of homes changes.
Common mistakes
- Thinking time spent counts as an election
- Only one spouse signing
- Nominating a property that isn’t a residence
- Missing the window after buying a second home
Frequently asked questions
Can I nominate a holiday let?
Not if it’s let out; you must live in it.
Do I need HMRC to acknowledge it?
Keep proof of posting; acknowledgement isn’t required.
Can I change the election?
Yes, by a further notice at any time, effective from the date you choose going forward.
Does it affect council tax?
No, it’s separate.
Related: how long you must live in a home, relief if you didn’t live there at sale and inherited property profit.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with main residence elections. See our landlord accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
