Moving In With Partner

Annisele

WYSPECIAL said:

I was thinking more along the lines of legally being able to choose which address I nominate as my main residence rather than any fraud.

Is any allowance made for work I have done that will have increased its value beyond the original sale price? I’ve owned it for over 20 years and extended it in that time.

https://www.gov.uk/tax-sell-home/work-out-your-gain gives brief overview of who gets Private Residence Relief and why. But you won't be able to choose a house that you're not living in as your main residence for CGT purposes.

The same link also gives some information about improvements. Briefly, you can take into account the cost of thinks like extensions, but not general maintenance.