Can a house abroad be a "Primary Residence"?

[Nowh]

I am a UK Resident for tax. My UK address is my son's. The only house I own is abroad, where I spend most of my time. If I sell it, does it count as my Primary Residence for tax purposes? Presumably I would need to fill in Foreign pages on Tax Return. Or should I emigrate first?

[maths]

In principle an overseas property can constitute a sole or main residence for CGT purposes.

However, if you are UK resident (and have always been so) it may be arguable that the overseas property is not such a residence.

It all depends upon the precise facts.

[Nowh]

Now why am I not surprised that there is no clear answer? Thanks,Maths. I am British-born, always tax-resident in UK, sold UK house, now spend 10+ months abroad (not EC !) in own only house, regard myself as domiciled in UK with children & grandchildren here, and will probably die here. I built the house mostly myself, have little paperwork for materials & labour, so it might look like I made a packet on any sale - not so. Probably just emigrate to avoid complications if HMG want to hassle me.

[maths]

Now why am I not surprised that there is no clear answer?

Cynic.

Sounds as if property will qualify as your sole residence; hence no cgt on sale.

You may well not resident in the UK. Have you had your status clarified by any advisor/HMRC?

When did you sell UK house? When did you complete overseas build?

[Nowh]

I have been advised that I can choose to be UK tax-resident wherever I actually am; I have chosen to be. House sale and new house completion do not overlap.

[maths]

No, for UK tax purposes you cannot choose to be resident or not.

It is a matter of tax law.

[Nowh]

OK, thanks. Will take some paid advice. Presumably if I am declared de facto non-resident HMRC will return all paid tax while by tax-law non-resident by return post?