second home / ppr / rent

I bought an apartment in 2006 and it is now worth a little over 100k, so massively in negative equity, by about 50k. The interest is very low at a little over 1% (tracker). I have no intention of renting out as I use it every week for convenience, the interest rate will increase, I will also be taxed to the hilt, plus I don’t want the additional hassle. I plan to keep the apartment until prices rise to cover off the mortgage.

I have just bought a house with my girlfriend and live there some of the time. I still use the apartment every week as I travel a fair bit, I still get all my post there.

Which should I declare as a second home? Do I need too?

If I say my ppr is the apartment and my girlfriend say the house is her ppr… Is that OK?

I have no idea what I am liable for… any tips or advice would be great

This, as they say, is a 'question of fact'. The word 'convenience' in inconvenient. Are you a joint-owner legally? If so, it would seem to me that you share your ppr with your girlfriend. If you live there at weekends, this strengthens the case that you do share your ppr.

How much though anyone is able to prove/disprove is another thing.