A case of private residence relief illustrates the kind of evidence needed to support a main residence exemption. What should clients be compiling ?
Helpfully a court tribunal has made a few suggestions of the kind of documentary evidence that clients could retain to support a claim for PRR. These include:
- letters received when living at the premises
- photos of clients in occupation
- witness statements
- TV licence
- utility bills
- car registration address
- address for any refurbishments
- council tax correspondence
- insurance documents.
Whilst none of these factors determine a main residence in its own right, each piece of the jigsaw contributes to the overall picture.