what's my liability?

[Rubychoo]

I bought a flat in around 2007 which has been my primary residence since then. I worked away for a couple of years, during which time I rented the property out and moved back in afterwards. I think from reading other threads, that the property would still count as my primary residence during this time. Is that right?
In 2019, my dad died and my mum could not cope on her own. I (and my son) moved in to care for her. We rented out my flat for a year, then all moved in (my mum too) whilst adaptations were being made to my mum's home (for just over a year) and then all moved back into my mum's home. I rented my flat out again for the last nearly 3 years. Now my mum has now gone into a care home and my tenants are moving out.
Before my mum needed our help, we had intended to move away, selling our flat and buying a house in another area. I would still like to do this, but have just been told about CGT. Is there any relief for people who leave their home to care for a relative? Would it make any difference for my son and I to move back into our flat before selling it and buying a home elsewhere which would be our main (only) residence?
Thanks

[Rubychoo]

I bought a flat in around 2007 which has been my primary residence up until I started caring for my mum in 2019.
I worked away for a couple of years around 2010-12 during which time I rented the property out and moved back in afterwards. I think from reading other threads, that the property would still count as my primary residence during this time. Is that right?

In 2019, my dad died and my mum could not cope on her own. I (and my son) moved into her house to care for her. We rented out my flat for a year, then all moved back to my flat (my mum too) whilst adaptations were being made to my mum's house (which took just over a year) and then all moved back into my mum's house in Jan 22. I rented my flat out again for the last 3 years. Now my mum has now gone into a care home and my flat tenants are moving out.

Before my mum needed our help, we had intended to move away, selling our flat and buying a house in another area. I would still like to do this, but have just been told about CGT and am worried about losing capital. Is there any relief for people who leave their home to care for a relative? Would it make any difference for my son and I to move back into our flat for some time before selling it and buying a new house?

Thanks

[bd6759]

Absences of up to 3 years can be ignored as long as you move back in again.

There is no specific relief for an absence in the circumstances you describe.

[Rubychoo]

Thanks.
So the reason for absence doesn't matter if it's temporary then?