Mark thank you for your reply.
From what you say I would be wise to make all/most of those changes (Bank, Driving License, car insurance, employer - some of which I have already done at least for me if not wife) etc... ASAP including getting my wife added to the Council Tax bill for Purley and 'flip' for say 6 months immediately thereafter so that if I sell at year 10 point, we would receive 2 years (6 months actual plus 18 months allowance). And of course keep some of that paperwork in case of enquiry, in 10 years time. I probably won't get every little thing changed but as long as I have a goodly number then it helps the case. That way 2/10 of capital gain would be exempt I believe (and of course we have our annual CGT allowance to use too).
Thats correct - If I were you I would stay there for 12 months.. even stronger case to support the argument that the intent was there but did not work out.
No issue with Taunton property as it will be main residence for 20 years plus so losing 6 months protection not an issue really given wife and I will have annual CGT allowance to use.
That is not an issue .. you could stay away for up to 18 months and no CGT worries.
I take it that I simply write to Inland Revenue letting them know I have made an election regarding Main Residence (PPRR) declaration from a said date, and likewise after 6 months let them know I have changed back again?
I hope this is helpful and answers your question.
If you are happy and there are no more issues I will appreciate if you would kindly rate/accept the service I provided to ensure I get credited for it.