Capital Gains Tax (CGT) - Private Residence Relief and Changes to Ancillary Relief from April 2020.
No CGT if main residence and still liv in it.
No CGT if main residence (still live in it) and rent a room out.
CGT may be payable if it was your main residence but you move out i.e. tenant only lives in it
If was main residence but move out and let out - period has been reduced to just last 9 months of ownership (regardless of use) not counted in CGT calculations (with effect from Aril 2020). Before April 2020 it was the last 18 months of ownership ignored.
If disabled/gone into care home etc - then the exempted period will still remain as the last 36 months of ownership.