PRR – what evidence is needed

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.


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