CGT Main residence relief period of absence overseas work

I've just sold my home in Berkshire. I lived in it for several years when I bought it and it was my only residence and I didn't own any other property. After I got married I moved to Germany with my spouse because they were working there. My spouse bought a house in Germany and we lived there for several years. Then we split up and got divorced and I moved back to the UK and re-occupied my house for the last 4 years. I've just sold it and understand I have to make a CGT return as I didn't live in the house for several years. I understand I can claim main residence relief for the years I actually lived in it. Can I also claim main residence relief for the period of absence when I was living in Germany because my spouse was working there? Many thanks

Hi ,
 

please refer to guidance at : HS283 Private Residence Relief (2024)   .

Thank you .

Not HMRC...married couples can only claim one main residence between them. You mention your spouse bought a property in Germany, where you lived for several years, this therfore also became your main residence, therefore, my take is that period is liable to CGT...the fact that you were with your spouse in Germany at that time due to your spouses work comittments unfortunately becomes irrelevant for UK tax purposes.