CGT - 2015 rebase Q

Hi Could you help pls, I have 3 questions that I am struggling with. I am a non resident British passport holder and moved to the UAE in 2021 for employment. I am selling a property that I have owed for 22 years (purchased 2001), a family home for 13 years which I lived in and then subsequently rented for 9 years (for the 9 years, this was not our main residence). I've had the property professionally revalued as of April 2015 to use the rebasing method to calculate CGT owed. Q1 - can I use this method of calculation if I was still a UK resident in 2015 (I only became a non resident in 2021)? Q2 - there is a question regarding my UK personal allowance (and UK income) and whilst I am not employed in the UK, I have rental income from this property and I therefore submit a self assessment tax return. Do I assume GBR 12,570 personal allowance to this question? Q3 - when I calculate through on the HMRC website, rebasing is the lowest amount to pay (v straight line and the gain over the full ownership period). I wanted to double check I can selected the lowest amount, in this case the rebasing calculation? Many thanks in advance!!

Hi Rusty Thomas,

In answer to you questions

Q1. yes you can use this method.  
Q2. you are still entitled to claim personal allowances and this would be used against your UK rental income so you will still show
12570 here and your rental profit will be your gross income.  
Q3. yes you can do this

Thank you.