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

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  • 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

HM Revenue and Customs [Insert HMRC address]

[insert date]

Dear [insert organisation/department 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 private residence relief pursuant to Sections 222–226 of the Taxation

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