AKD1 Dave

Hello I have nominated in my home in the UK when I first acquired it in 2022 as my principal residence ( I lived in this house from the acquisition date until my move to the USA) . I was offered a full time employment contract by a USA company and moved to the USA last year to take this up. This assignment will last 2- 5 years. I have retained my house in the UK as my plan is to return to it at the end of that period. I am prevented from living there as I have to reside in the USA to perform my work. Can you please let me know if the the following is correct: i) Any gains in the value of the house will be exempt from CGT for the period I live and work in the USA (regardless of how long that is) when I return to the UK permanently and subsequently sell the house. ii) In the event that I decide to sell the house whilst I am in the USA all gains in the value of the house over the period I live in the USA prior to the sale will be exempt from CGT. For the foreseeable future I will be living in rented accommodation in the USA . If I were to purchase a flat/ house in the USA would the position relating to CGT exemption to my UK home be impacted by that? I am a UK citizen and my plan is to return to the UK in the future. PS - I should note that elderly grandmother has lived with me in my UK home and she continues to reside there. I understand that you can only provide a response on the basis of current legislation and rules and these may ychange in the future. Thank you for your help