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Sam, Accountant
Category: Tax
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Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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To whom it may concern, I previously asked which flat I

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To whom it may concern,I previously asked which flat I should nominate for my main home and I have some further questions. Below is a reminder of the situation.Flat A: Owned from Oct 2010
Flat B: Owned from Nov 2014Oct 2010 to Nov 2014: Flat A was the only home
Nov 2014 to Apr 2016: Flat A and Flat B are both homes
Apr 2016 to now: Flat A is letting out to tenants and Flat B is the only homePlanning to sell Flat A by end of next year. I was advised by you to nominate Flat B last time I asked back to Feb 2016 when both flats are my home.Questions1. Since Flat A is letting out now and it is not my home. Do I still need to nominate Flat B as my main home to save on capital gain tax?2. After selling Flat A, do I need to show proofs which show I lived in Flat A? What kind proofs do I need? I have huge pile of council tax bills, utility bills, bank staments etc covering the period of time I lived there but I am wondering if I really need to keep all of them as they are takeing up lots of my space in my home in Flat B.Best Regards
JoshBest Regards

HI Josh

Thanks for your questions - I am Sam and I am one of the UK tax experts here on Just Answer

1) If you nominated Flat B anyway as your PPR (Main home) then you need not nominate it again HMRC will accept that the nominated property remains the main residence until such time it is not

2) HMRC do not need to see proof of your living at Flat A initially as they will accept the capital gain position you present to them via the self assessment return BUT you should have the proof in case they ask further into your submission - and of course the proof would be needed to back up the facts. So yes you need to keep all those bills and also keep them for up to 4 years after the tax year on which the sale takes place as HMRC can open up back at least 4 years with reviews

As all of them form proof that you lived there as your main home from April 2010 to the date you nominated Property B as your main residence

Let me know if I can assist further



Customer: replied 1 year ago.
Hi Sam,Thanks for your answer1) I have never nominated any flat as my home. I know I need to do so within 2 years since I started having two homes. I was just wondering as Flat A is letting out now so it is not a "home" for me so I am not sure if I still need to nominate Flat B or HMRC will just treat Flat B as my home. If I have to nominate one, could you please let me know how to do so?2) Thanks. I have TV licence bills, electricity bills, water bills, broadband bills, council tax bills and bank statements from more than one bank. Do I need to keep them all? As I have banking relationship with 4 or 5 banks, can I just keep one bank's statements? I also have car insurance policy, home insurance policy, pet insurance policy posted to Flat A.
If anything unnecessary to keep, please let me know.3)Since I haven't nominated Flat B as my home and you said I have to keep proof to the date I nominate Flat B as my main home, I don't have bills to Flat A since April 2016 because it is tenanted now. What should I do?Best Regards

Hi Josh

Thanks for your response

I apologise - so when my colleague advised you that it would be better to nominate Flat B last time you asked back to Feb 2016 you did nothing ?

1)Then the circumstances will dictate as the nomination not only has to take place within 2 years but when both properties are available for you use - and from what you now advise since April 2016 property B would have to be the main residence as Property A not available for your use -

But between Nov 2014 and April 2016 - I cannot go further within this question as to which would be best nominated as this is over and above what your question suggested, and I am afraid as pr Just Answer policy I would need to send an additional services request (which would incur an additional charge) so let em know if you wish to proceed with this

But I do not understand why you did not take the advsie you were initially given as I assume you spent more time at Property B - hence why you were advised this was to be the nominated property and that at the time both were used by you

2) You have to keep all the bills as already advised for the whole periods so if you have many banks then all need to be kept as evidence to support whatever nomination you make

3) But I assume you have all bills for Property A from the time you bought to the time you let it out - and this is what proof you would need for HMRC (as I agree from April 2016 - you have let it out, so bills would be in the tenants names)



Customer: replied 1 year ago.
Hi Sam,Thanks.I am nor sure if you have access to my previous question. Please see attached file. I didn't take action as i was advised that I have 18 months tax relief so up to Apr 2016 was covered anyway. Could you let me know how to nominate Flat B now, please? If this needs to be treated as a separate question, please let me know.Best Regards


I will need to send you an additional services request for me to look at this side of matters for you. Would you like me to proceed



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Customer: replied 1 year ago.
Hi Sam,It is fine. ThanksBest Regards