Thank you for your question.
If you moved abroad for work and used the property as your main residence on return then the period of absence is taken as if you lived in the property over that time.
This period is covered by private residnce relief. You would not pay CGT on this period.
More information on this can be found in helpsheet 283 here (look at example 7)
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Thank you for your reply..
Based on what you have stated, you are covered for
- absences during which you are in employment and all your duties are carried on outside the United Kingdom (UK), and
absences totalling not more than 4 years when
- the distance from your place of work prevents you living at home, or
- your employer requires you to work away from home in order to do your job effectively
You would get relief for the first 4 years provided you did not claim the property you bought on your return as your main residence as you can only have one property as main residence at any one point.
I hope this is helpful.