Dear Sir, I have the question in capital gain tax in foreign country. I am a Hong Kong BNO holder. I have a private residence brought in Hong Kong in 2008 at £100,000. It had been my only home and i had lived in as my main home for all the time i had owned it. Before i came to UK in 2023. I did a valuation from bank for this property it valued £600,000. That means the gain on this property was £500,000 during this period. After I come to UK. I let this property out and earn a rental income. If i sell this property in 2030 which the property I expect is £800,000. How much should be the gain to be taxed? A) The gain should be taxed is £800,000- £100,000.= £700,000 - Neglect the factor of I lived as the main house during 2008 - 2023 B) The gain should be taxed is £800,000-£600,000= £200,000- consider the home only let out after 2023 valuation. Best Regards Sam