2nd home rules

[Nihonjinbob]

For the last 15 years I have worked abroad and as such I have been a non-resident and non-taxpayer in the UK for nearly all of the time away.

Due to ill health, it is unlikely that I will be able to continue to work when I return to the UK. I will have to rely on BTL income from property investments upon my return.

I have one property in the UK (my primary home before leaving) which has been let to tenants while away.

I would like to buy a new property to live in with my wife and have 2 further properties which I can get rental income from. One of those could be my original home or not (depending on the tax implications).

I understand that new stamp duty rules mean that there is a 3% stamp duty due on 2nd homes. Would my original property still be considered my primary home when I come to sell it? If I buy a new home then sell my original property afterwards would I have to pay 3% stamp duty on the new home ?

Would the order in which I do things affect my tax liability?

Lastly, since I am non-resident and non-tax payer should I just sell up before returning and start from scratch to make it simpler?

thanks in advance.

[section 44]

Would my original property still be considered my primary home when I come to sell it?

It doesn't sound like your home, primary or otherwise.

[maths]

I understand that new stamp duty rules mean that there is a 3% stamp duty due on 2nd homes. Would my original property still be considered my primary home when I come to sell it? If I buy a new home then sell my original property afterwards would I have to pay 3% stamp duty on the new home ?

Your original property if you do not move back in is not currently your sole or main residence. However, it was such a residence at one point and thus if you sell it and buy another property intended to be your new home the 3% SDLT charge will not apply (assuming purchase before 27 November 2018.
If you buy first then sell the 3% is initially payble but then reclaimable.

Would the order in which I do things affect my tax liability?

Yes re SDLT as above.

Lastly, since I am non-resident and non-tax payer should I just sell up before returning and start from scratch to make it simpler?

CGT in principle payable whether you sell as non-reisdent or resident. Better option depends upon numbers involved.