When PPR nomination is not available

The PPR nomination applies where an individual or married couple occupy two properties as residences. It then allows them to choose which of the two residences will be the main residence for PPR relief purposes. In order to be a residence actual occupation is always required. Therefore in many cases, although one property is clearly a residence (usually the main residence), a second property is not a residence. As such the nomination would not be available. What you could do would be to dispose of the main property and occupy the second property separately as your main residence prior to a disposal . Providing you disposed of the main property within three years of moving out any gain would be fully exempt from capital gains tax.