CGT Entrepreneurs Relief - Abroad & come back in UK

[Thibo]

Hi,

I had a UK based company which I was a 100% shareholder of. I've run it for 6 years and have lived in the UK all this time.

My wife and daughters moved back from the UK to France in 2015 while I stayed in the UK until late 2016 in order to complete my last contract. When my contract was finished, I then closed my UK company and moved back to France to join my family.

I expected to pay tax in France on any capital gain accrued.

I started a new company in France in 2017.
But I was offered and I accepted a contract position as an employee on site in a UK company.
I then put my French company in a "frozen" state.

I will be a UK tax resident again this year.

My question is can I ask for entrepreneur tax relief on my former UK company CG?

Many thanks!