828. Multiple residences.

An individual may conclude the question1 which of two or more residences is his main residence for any period by notice in writing to an officer of Revenue and Customs given within two years from the beginning of that period2. This is subject to a right to vary that notice by a further notice in writing to an officer of Revenue and Customs as respects any period beginning not earlier than two years before the giving of the further notice3. There can be only one residence or main residence in the case of an individual living with his spouse