You should be able to claim main residence relief even though you were living in job related accommodation at the hotel. If you sell the property for £230,000, you will make a gain of £76,000 (£230,000 - £150,000 - £4,000).SALE (EXCHANGE OF CONTRACTS) BY 5 APRIL 2014
If the property is sold by 5 April 2014, you will have owned the property for 131 months of which it will have been your main home for 82, let for 46 and vacant for 3. The gain for the period the property was your main home will be exempt from CGT as will the gain for the last 36 months of ownership. That accounts for £68,458 (£76,000 / 131 x 118). The remaining gain of £7,542 is that part of the letting period gain not covered by the last 36 months of ownership (£76,000 / 131 x 13).
As the property was both your main home and it was let you are entitled to letting relief which is the lesser of:
2 the sum of the main residence gain and the gain for the last 36 months of ownership of the property which is £68,458 and
3 the letting period gain of £7,542.
Letting relief of £7,542 will reduce the remaining gain of £7,542 to £0 and you should have no CGT to pay.SALE (EXCHANGE OF CONTRACTS) AFTER 5 APRIL 2014
The exemption for the last 36 months of ownership is being reduced to an exemption for the last 18 months of ownership with effect from 6 April 2014. So, if you sell on 6 April 2014, the figures will be as follows:
Exempt gain £58,015 (£76,000 / 131 x 100)
Letting period gain £17,985 (£76,000 / 131 x 31)
Letting relief £17,985
Taxable gain £0
There is more information on the main residence and CGT in the HMRC helpsheet HS283
I hope this helps but let me know if you have any further questions.