Hello Like many, we came to France for a simple life. Having not made a clean financial break from England, it has now got quite complicated. To present the facts more or less chronologically: o We are not married. My Partner David is 57 and I am 53. o David sold up his property and business in UK at end of 2003. o We bought a 2 barn property in France 27th Feb 2004 (en Tontine). o We have lived in France from 1st April 2004. o I sold my principal residence in England 20th Nov 2005. o I bought a house in France in my name 23rd July 2005. o We are in the process of buying a house and barn property in France (en Tontine) - completion should be end of Nov 2006. o David continues to submit a UK tax return showing a small UK income under the UK threshold. o I continue to submit a UK tax return for 2 UK rental properties. I have just sold one of these properties (8th Sept 2006) and intend to sell the other in 2007 or 2008. UK capital gains tax is due on the sold property. o It may or may not be relevant, we have just applied for French medical care. We want to sell the original 2 barn property in about a year, when we have renovated the house and barn we are just buying. The timescale is flexible. Our big question is: How do we efficiently sell the 2 barn property? Within 1 year? Within 2 or more years? Is it possible that the 2 barn property could be considered as secondaire because: o I have had a UK principal residence up until Nov 2005 and French house since July 2005. We have lived in these properties together. Or .. o The French house or the new hosue and barn property could now be considered our principal residence. A smaller question is: This is pre-empting the response to the big question- If I become tax resident imminently, I believe I continue to complete a UK tax return for my one rental property as it is UK rental income (true or false?) but who would I pay the capital gains tax to - plus any other payments, on the sale of this rental property in 2007/87. And how much? If the above blurb is not clear, please let me know and I will clarify further. I much appreciate your comments. Best regards