Hello and welcome to the site. Thank you for your question.Any gain made from sale of property that has been your main residence throughout the period of ownership would be exempt from Capital Gains Tax as this gain would be covered by Private Residence Relief.When you move into the let property and make it your main residence, all period covered as main residence would again be covered by private residence relief.More information on Private residence relief can be found on HMRC helpsheet HS283 herehttp://www.hmrc.gov.uk/helpsheets/hs283.pdf
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I notice you have viewed my response to your original question on tax implications on selling your main residence and moving into your property that has been let for past nineteen years (JACUSTOMER-nbsmyw90- Last Viewed on 10/10/2013 at 14:45).
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