My husband and I bought our UK house in Buckinghamshire in October 1999. This has been our one and only residence. We have just completed a sale on that house (12/08/2003) and we would like to use the profits of that sale to buy a house in South Africa. We will be leaving the UK permanently on 27/09/2003 to go and live in South Africa. Are we liable for any Capital Gains Tax on the profit of the sale of our UK house?