Capital Gains on Buy to Let If Only Property?

[timhuff]

Hi Everyone

I wanted to buy a property a few years ago, but as I couldn't afford anything which I wanted to live in, I purchased a buy-to-let, to at least get on the market. The mortgage is a buy-to-let mortgage, and I have never lived in the property.

I can't find sufficient documentation about whether capital gains must be paid on this, as despite it being a BTL, it is also my first, and only, property.

Is there official documentation on this?

Thanks

[darthblingbling]

If you've sold it and made a gain then yes