Private Residence Relief when living abroad

Hi. I bought my home in 2010, and lived there until 2014. I am a crown servant, and in 2014 I was posted abroad until 2020. I let out the property during this time. I moved back into the property in 2021 and have lived there since. I have subsequently decided to sell and move home. I have no other properties. Am I am able to claim full private residence relief for the whole period that I've owned the property? If so, does this mean I do not have any CGT liabilities? Many thanks.

Hi James721,
We cannot confirm whether you have Capital Gains Tax to pay or not.
You need to work this out yourself.
Private residence relief will relieve the gain accruing on the disposal of a dwelling-house to the extent that, during their period of ownership, it has been used as its owner’s only or main residence.
You will need to check the guidance for private residence relief and periods of absence, to confirm if you qualify.
Please have a look at:
CG65046 - Private residence relief: periods of absence: conditions
Please have a look at:
HS283 Private Residence Relief (2023) Updated 6 December 2023
For private residence relief, to help work out the relief that can be claimed.
Thank you. 
 

Thanks for the response. On the assumption that I meet the conditions for absence, does it matter that I let the property during the qualifying period of absence? Thanks

Hi James721,
No, you would just need to report this as rental income.
Thank you.