CGT—letter—election of main residence—principal private residence (PPR) relief—trustee(s) and individual beneficiary
CGT—letter—election of main residence—principal private residence (PPR) relief—trustee(s) and individual beneficiary

The following Private Client guidance note provides comprehensive and up to date legal information covering:

  • CGT—letter—election of main residence—principal private residence (PPR) relief—trustee(s) and individual beneficiary

HM Revenue and Customs [Insert HMRC address]

[insert date]

Dear [insert organisation name]

We are writing to notify you of our joint election that the following property be treated as the principal residence of [insert individual beneficiary’s name] with effect from [insert date] for the purposes of the capital gains tax principal priva