CGT tax

Hello there, I am planning to move abroad for a few years. I have one sole property in the UK I plan to rent out but in the future if I were to sell the property in the UK would I as a citizen of the UK have CGT tax exemption of GBP 6,000.00 also would my wife who is permanent resident to the UK but like me living abroad also have a CGT tax allowance or would it be just be me. Conversely, if I just decide to move back to the property for an entire tax year then sell the property then, I assume this would be void of CGT tax as it's a sole residence for a tax resident. How would I prove how long I have been in the UK since my return would this be proven by a passport stamp. Thank you for your time

Hi njc23,
The annual exempt allowance is available to the owner of the property.  
If the property is jointly owned, then both owners can claim the annual exempt allowance.  
In 23/24 tax year this is £6000.  
In 24/25 it is reduces to £3000.
Your income from renting the property meet the criteria for completing a self assessment tax return, even if you are not resident in the UK.  
Check if you need to send a Self Assessment tax return.
Thank you.
 

Thank you for your reply, However, If I were to move back to this property and this is my main residence, I would presume that I will not have to pay CGT tax if I were to sell. Please advise.

Hi njc23
You would not be entitled to Private Residence Relief for the whole period of ownership as you have not lived in it the whole time so it is possible that a gain may arise and be liable to tax.
Please see guidance here:
Private Residence Relief (Self Assessment helpsheet HS283)
Thank you.