Arthur Says
This is a frequently asked question. The answer is unfortunately not clear cut. However it may be fair to say that a) if your partner has no other property that is eligible to be his ppr, because he owns no other residence nor does he rent any other residence, and b) he moves into this (until now) investment property with all his belongings, 'lock, stock and barrel', and informs everyone of his new address, and c) he stays there and lives there fully for six months to a year, then more than likely the Revenue would accept that this residence is his ppr. Concerning point a), even if he has another property that is eligible to be his ppr, if he makes an election to the Revenue that the residence that he is moving into now is now his ppr and not the other residence, then it will legitimately become his ppr.

About Arthur Weller

Over 350 consultations successfully completed by Arthur though this site!
Arthur Weller is a Chartered Tax Advisor (CTA) and an integral part of the Property Tax Portal team. He offers a special rate tax advisory service on any aspect of UK taxation, including property taxation, for as little as £97 for a 30 minute telephone tax consultation.

Key Facts:

- Over 90% of queries are answered within 30 minutes and within 3 days!
- Over 300 consultations done by Arthur through this website!
- You pay for the advice after it has been given

Here is what one of our customers had to say:

“Arthur contacted me the next day.  He phoned promptly and offered me clear and concise advice which he referenced to the HMRC website, taking me through section by section and explaining the implications each step of the way.  He also sent me an MP3 recording of the session so that I was able to absorb the information more fully.  I am extremely impressed by his professionalism. Money very well invested as his advice will save me thousands of pounds.  I wholeheartedly recommend his services. Thank you very much.” V. Loughery