CGT on Share disposal after having just moved abroad

[Tji]

I am a UK national and had lived there all of my life, up until the end of January 2011. I left to work on a permanent contract in Dubai and so far, have no intention of returning to The UK for a total of 5 years from my departure date.

Whilst in th UK, I had been awarded shares in my previous employer (a Dutch company, which i domiciled in Switzerland), over the course of my employment and, was allowed to keep hold of the shares when I left.

I am know selling a number of them and am told that I will be paid in 2 amounts;

1) the value of the shares which I was previously awarded
2) the increase in value from the original share price.

I have already been told that payment 1 will be subject to the income tax for the year in which I receive the funds, which would mean such amount would be free of tax as I have been in Dubai from the start of this tax year. However, I have been told that UK CGT may be applicable to payment no. 2?

I have tried to read the HMRC guidance on this but am slightly confused, as cannot make out whether they mean that CGT will be applicable;

A) if I receive monies within 365 days of leaving the UK (which may just be the case)
B) if I have not completed a full tax year outside of the UK in Dubai (which I will have not)
C) if I receive monies in the same calendar year as leaving the UK (which will not be the case)

Finally, if I stay out of the UK for 5 years, is all of this irrelevant as I only have to include this on an SA tax form when I return to the UK ( I will have to complete a tax form this year as I have property rented out in the UK).

Thanks very much for your time, and for this excellent forum. Your help on this is very much appreciated.

[Tji]

Apologies, I have just realised that I have posted this in the income tax forum..... I had meant to postin the CGT forum...