HMRC letter: joint main residence election for CGT PPR relief by trustees and individual beneficiary of trust property (TCGA 1992 ss 222–226)

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Precedents

HM Revenue and Customs

[ Insert HMRC address ]

[ insert date ]

Dear [ insert organisation/department name ]

We hereby give notice of a joint nomination that the property listed be deemed the main residence of [ insert individual beneficiary’s name ] with effect from [ insert date ] for principal private residence relief under Sections 222–226 TCGA 1992: [ Insert full address of beneficiary’s principal residence ]

The property is held on trust and registered in the trustees’ names, as trustees of the [ insert name of trust ]. Under the [ insert name of trust ], [ insert individual beneficiary’s name ] has a right of occupation.

This nomination is made within two years of [ insert individual beneficiary’s name ]’s residence mix changing, the latest change being [ insert text ].

[ This nomination replaces the prior nomination made on [ insert date of the most recent previous election ] from [ insert date from which this election is to apply ]. ]

This letter is signed by the trustees, as registered owners, and by the individual beneficiary entitled to occupy.

Signed: .............................................
Signed: ............................................. ...

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Web page updated on 22/05/2026

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