CGT: Sale of overseas property in which we lived and then rented out

Dear HMRC I have been non-UK resident for tax purposes since 2007. We had a property in Singapore which we lived in from January 2017 (when we bought it) until July 2018. In July 2018, my employer closed its office in Singapore and we were transferred by the Group to live and work in various other countries outside of the UK. At this point (i.e. from July 2018), we rented out the property and it remains rented out to this day. I still work for the same employer and the Group transferred me to work in the UK from 1 July 2022. In December 2022 we sold the property in Singapore and used the funds to purchase a house in the UK in which we now live (we bought the UK property in January 2023). From 2018 to 2022 we only lived in rented properties and never lived in a property we owned. Hence, I would still consider the property in Singapore to be our residence (even though we were not physically there) reflecting the substance of the situation (but perhaps not the tax treatment?). Given the fact pattern above, do we have a UK Capital Gains tax exposure on the sale of the property in Singapore and, if so, how to calculate it given the fact that is was our residence for part of the period we owned it? Many thanks

Hi Edward Coultrup,
Please refer to guidance at CG64420P - Capital Gains Manual: Reliefs: Private residence relief: Identification of the only or main residence
Thank you.