CGT ON OVERSEAS PROPERTY

i purchased a new build in France where staged payments were paid over 2 years . all at different exchange rates. Now i have sold which do i use the first last or average exchange rate for CGT?

Hi

All part of the capital gains calculation must be in pounds sterling.  They should be converted using the official rate in place that the time of the event.
Your purchase price is the amount you bought the property for, at the time the contracts were signed and not when or how much those multiple payment were.  
You would use the exchange rate in operation at the time the contracts were signed, or any one of the three official rates available, to convert the purchase price to pounds sterling.  
CG15250 advises on the costs of acquisition and disposal.  These costs will also need to be converte to pounds sterling, using the exchange rate in use at the time.  
You will also need to convert the disposal value to pounds sterling.  
The calculator at Tax when you sell your home, can be used to work out if there is capital gains tax to be paid.
You can find exchange rates here
Exchange rates from HMRC in CSV and XML format

Thank you