How long do I need to be abroad to avoid being liable to capital gains tax?
A. This depends on when you left the UK: (i) If you left the UK on or before 16 March 1998 see the answer to Q3. (ii) If you left the UK on or after 17 March 1998 you would need to be not resident and not ordinarily resident in the UK for at least 5 full tax years between the year you left the UK and the year of your return.
