CGT on main home rented out for 4 years then re-occupied

Hi, I have a question about CGT on my main home. I bought my house in 2008 for £170,000, and it is now valued at £370,000. I have occupied the house continously during that period, except for 2017 to 2021, when it was rented out. I would like to know whether, if and when I come to sell it, I would be liable for CGT on the whole sum by which the house has appreciated in value since I bought it; or whether I would only be liable for CGT proportionate to the period when it was rented out. Thanks in advance for any guidance you can provide, Jay.

Hi,
HMRC cannot comment on future events as legislation and or plans may change.based on current guidance you will be liable to capital gains tax in respect of the period you did not live in the property. you can claim private residence relief for when you lived in it.
Thankyou.

Not HMRC...your current position is gain £200k, You need to work out total months owned, total months lived there, and add 9 to that bit. Thats your exempt period...example owned Jan 08 to Jan 25 is 204 months, let out Jan 17 to Jan 21 is 48 months. 204-48+9 is 165 months exempt. 165/204 * £200k = £161764 exempt, leaves £38236 chargeable, less annual exemption. JUST AN EXAMPLE, you need to work out the months exactly and every month the fraction will change, as you will be entitled to an extra exempt month whilst your PPR, also, legal costs, estate agents fees etc are allowable from the gain (PRE APPORTIONMENT) bottom number of fraction will also change each month going forward...as HMRC says...legislation can and does change regularly so the above calculation may or may not be relvant if/when you sell