CGT on main residence – moving abroad before completion (final 9 months + non-resident)

RPtax

Hi all,

I’d appreciate a sense check on CGT treatment for my main residence as I move abroad.

Facts:

• Bought UK property in 2020
• Have lived in it as my only/main residence the entire time (~5 years)
• Plan to leave the UK and become non-resident in September 2026 (moving to Australia)
• Property will be on the market before I leave, but likely completion may be a few months after (e.g. December 2026)

Understanding so far:

• I believe I qualify for full Private Residence Relief
• Including the “final 9 months” rule, which should cover the period after I leave
• So even if I complete after becoming non-resident, the entire ownership period should be covered

Questions:

1. Is it correct that I would have no CGT liability in the UK if completion is within 9 months of leaving?
2. Does becoming non-UK resident before completion affect entitlement to PRR in any way?
3. Are there any traps I’m missing under the non-resident CGT rules (e.g. rebasing, reporting etc.)?

For completeness:

• The property has never been let
• No periods of absence other than the move abroad
• No business use

Thanks in advance for any guidance.

jaybeetoo

I wouldn’t rely on opinions in a public forum. I’d get professional advice.