I spend exactly half my time in France and the rest in the UK, where all my business/income takes place. However, I am now thinking of selling my French property, to go back to the UK, and I don't know which to claim as my principal residence. To avoid CGT, I could call the French property the principal residence, but all my tax is paid in the UK. If I do this will I be expected to be paying income tax in France? ie. Will the Notaire open a can of worms?? I can show proof of travelling etc. and I'll be seeing an accountant soon. However, I was wondering if anyone has any advice.