Selling Principal Residence and moving to second home

I have a Principal Residence in England for over 40 years. I also have a smaller second home, currently rented out, in Scotland for 15 years. Not now, but in the future, I might want to downhouse and live in the smaller Scottish home as my final Principal Residence BUT would only do this after selling my English home first, What are the tax implications in doing this, particularly vis a vis CGT?

Hi Cullingworth,
HMRC cannot comment on future events as legislation and/or plans may change,
Based on current guidance, as the English home is your main residence, no Capital Gains Tax would be due when sold.
Thank you.