3 Propertys - 2 owners

[gullarm]

Ok - here we go.

Any help would be much appreciated.

I bought a house in 1994 and lived in it till around 2001, I then bought another house around the corner.

My sister moved into my first house ( as she was building her own ) for around a year, whilst I moved into the other one with a few mates.

I then met my current partner and moved into her home.

My sister left my 1st house and my mates left my 2nd home and then I rented them both out.

Now for the past couple of years I have been paying the tax, but I have just had a thought - can I claim the 1st or 2nd house as my principle residence as I don’t actually own the property I’m living in with the girlfriend.

And what happens when we get married in May.

I also had a further advance on the 1st house last year for 6K to build a conservatory on my current home, can I add that onto my tax bill for interest relief.

Any help would be really appreciated - I kinda fell into the BTL market by mistake.

[TaxationPete]

The conservatory is a Capital item under enhancements and is deductible form the pross gain when you sell it. It would initially appear that both properties may attract PPR and therefore letting relief but I would need the actual dates you purchased the properties and the dates you lived there MM/YYYY. The announced changes to CGT back in October and confirmed yesterday will effect the CGT should you sell them, particularly the first one. Regards Peter