Hi,
If you disposed of the foreign property before returning to the UK, then there is no capital gains liability in the UK.
If you disposed of the property after returning to the UK then there may be Capital Gains Tax to pay. If the property was your main residence for the entire period of ownership, Private Residence Relief would cover and gain and no tax would be payable. Guidance on private residence relief can be found here:
HS283 Private Residence Relief (2024)
To help you work out if there is a gains, there is a calculator here:
Work out your gain
To use this calculator, all of the figures must be in pounds sterling. Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal. For your convenience, there are exchange rates here:
Exchange rates from HMRC in CSV and XML format
and for older rates:
Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2009
You are free to use any of the supplied rates or one of your own choosing.
Thank you.
