Capital gains tax on principal house but then rented whilst living abroad

Hi community, a CGT question if I may Bought forever home in 2003 £338k with partner (not married) Lived in for 3yrs then moved abroad in 2006 for 1 year sabbatical and ended up staying there 13yrs. House was rented for all that time, annual tax return completed and tax paid on rental income Moved back to uk in 2019 and have lived in work supplied accom so own home continued to be rented Bought a 2nd property holiday home with partner last year and nominated it as a second home and paid the increased stamp duty as it was deemed 2nd home We want to sell principal home early next year, approx value £600k. Mortgage of £150k to settle Question is as we’ve nominated last years home as 2nd home and paid the increased stamp duty does that make an argument for original home to be principal property and thus exempt from CGT? If not, why not and whats the formula to calculate CGT liability for each of us? Any advice greatly appreciated

Hi Stuartt,
The first home is liable for capital gains as it has not been your only/main residence for the whole period of ownership.
You rented it out whilst abroad and did not move back in when you return.
Guidance on CGT is here:
Report and pay your Capital Gains Tax
Thank you

Thank you for your reply Question. I noticed on one or two CGT calc spreadsheets, boxes for possible relief if you worked abroad? We worked for a travel co for 5yrs when we left the UK but does that qualify for CGT relief? Also perhaps more significant, when we returned to UK in 2019 the job I took was a security role so I’ve had to live in staff accom onsite. Therefore not being able to move back into our rented house. Is there any relief due there?

Sorry furthermore. We were non uk resdient status for some 10yrs whilst abroad. Does that also qualify for any relief. I’ve read the help sheets but it junps around and quite confusing if any of it applies to us

Hi,
Please have a look at the guidance at HS283 Private Residence Relief (2024).  
We cannot advise on the boxes on non HMRC spreadsheets.
No you will only get private residence relief for the period you lived in the property and the final 9 months.
Thank you.

Hi there. Sorry another question. When we returned back to UK to start a new job, the job was a security role and we had to “live in” on the place of work. Does this qualify as private residence relief because we were unable to move back into our own property (& leave it rented)

Hi,
Please refer to HS283 Private Residence Relief (2024) and in particular section 3.7 example 6.
Thank you.