Thanks. That is useful. My circumstances are a little complicated. Having read the HMRC link, Let me explain to be sure none of this makes any difference.
The property was my main home, except for the fact that from 2010-2012 I was not living there as I was living abroad for work purposes. I then moved back, and after 6 months bought a new property with my partner. Only 6 months after this - in mid 2013, did I sell the previous property (this would be 10 months after moving back to the UK.
I still have the cash / gain / equity from this sale sitting in my bank account - 12 months on... So does it remain free from CGT?
Yep. For sure.
I was moved by my employer from our UK to our US office in October 2010 and stayed until September 2012, when I returned to the UK office (all with the same company). The property in question was empty during this period.
I moved into the new UK property in Dec 2012.
My "old" UK property was sold on 1 July 2013.
Hope this helps.
Thanks. So essentially I am covered either way?
Great - thanks for your help. Much appreciated.