½Û×ÓÊÓƵ

This article discusses the rules which treat more than one dwelling in the same building as a single dwelling in certain cases where there is common ownership and internal access between the dwellings. HMRC considers that this will be most relevant in blocks of flats but, for these purposes, a terrace of houses is also deemed to be one building¹. For the meaning of 'dwelling' generally see B6.725.

The provisions giving effect to the above provide that two parts of a building will constitute 'linked dwellings' and be treated as a single-dwelling interest if²:

1. Ìý

   •ÌýÌýÌýÌý each of them counts as a dwelling

2. Ìý

   •ÌýÌýÌýÌý there is private access (see below) between the two dwellings

3. Ìý

   •ÌýÌýÌýÌý the two parts of the building are not (together) used or suitable for use as a single dwelling, and

4. Ìý

   •ÌýÌýÌýÌý the common ownership condition and the use condition (see below) are met

Further dwellings in the same