Capital Gains Tax on primary residence, where owner worked abroad.

I want to know whether I would need to pay capital gains tax if I sold my property now or in the future (assuming I remain living in it as my main residence until the point of sale). Below is a summary of my ownership period. Note that I would have been non-resident for tax purposes whenever I was abroad, and the entire property was rented for these periods. > I bought a property in the UK and lived in it as my main/primary residence for 3 years and 8 months. > I then moved abroad for 21 months, where I traveled and set up a location independent business that ultimately failed - resulting in no income for this period. > I then moved to Australia as a permanent resident (on a qualifying visa) to take up paid employment for 5 years. This was a job I applied to, with an entirely new employer (e.g. I was not transferred). > I then moved back to the main/primary residence in the UK for 3 months (where I am now). Please confirm any periods where CGT would be due, if any.

Hi,
As the property has not been your main residence for the whole period of owenership, capital gains will be due on any increase in value. You can then claim Private Residence Relief for hte periods you lived in it. You can see guidance here:
HS283 Private Residence Relief (2024)
Thank you.