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How do "HMRC will determine your main residence based on the facts of the case"? My primary residence is the address everything is in including HMRC account, bank accounts, etc. Everything. And its where I've lived mainly since ownership.

I have a second home which I am thinking of moving to full-time. When/if I sell my main residence, will I be exempt from CGT even though I've already purchased the house I'll live in? The primary residence was bought in 2003, and the second home was bought in 2013. I may buy a flat with the proceeds of the sale of the primary residence, which will then serve as the new second home, and what is currently my second home - will become my primary residence. Thanks