Skip to main content

This is a new service – your feedback will help us to improve it.

  • CGT Main residence relief period of absence overseas work

    I've just sold my home in Berkshire. I lived in it for several years when I bought it and it was my only residence and I didn't own any other property. After I got married I moved to Germany with my spouse because they were working there. My spouse bought a house in Germany and we lived there for several years. Then we split up and got divorced and I moved back to the UK and re-occupied my house for the last 4 years. I've just sold it and understand I have to make a CGT return as I didn't live in the house for several years. I understand I can claim main residence relief for the years I actually lived in it. Can I also claim main residence relief for the period of absence when I was living in Germany because my spouse was working there? Many thanks