CGT on foreign property

Hi, I have a leasehold property in Hong Kong as my only main residence. I bought the property in November 2017 and being living there since until I move to the UK in September 2022 to study and work. I recently put the property on the market to sell it as I am planning to buy a property in the UK. The property in Hong Kong is a leasehold property so there is no rent on it. Please, may know if 1) I buy a property in the UK before I sell the property in Hong Kong, am I eligible to claim PRR ? 2) Do I need to pay CGT on the property in Hong Kong after sale? 3) Do I need to pay higher rate for Stamp Duty Tax if I buy a property in the UK while the property in Hong Kong is still on the market? Thanks Roy

Hi,

1. You can see guidance here: HS283 Private Residence Relief (2024)  
2. Possibly, depending on your answer at 1.   
3. Please refer to the guidance here: Stamp Duty Land Tax

Thank you.