Nominating Main Residence

If you are getting married or entering into a civil partnership with someone and you and partner own separate properties or separate houses and continue to live in both homes, you need to nominate one of them as your main residence within two years of the date of your marriage. A disadvantage after getting married is that you can have only one main home. Nominate the one that is likely to make the most use of your capital gains tax exemption, otherwise HMRC will choose the property you occupy most. Any property that has always been your main home is free of capital gains tax. So it is important to consider this before nominating one of the houses as main home.

Generally, you cannot deduct home repairs or improvements on your tax return in the current tax year. Some examples of home repairs include repainting the wall of your house inside or outside, fixing your gutters or floors, repairing leaks or plastering and replacing broken window panes. Changing the flooring and using tiles above the roof also count as home improvement. The entire job is considered a home improvement, however, if items that would otherwise be considered home repairs are done as part of extensive remodelling or restoration of your home.