Thanks for all the comments everyone. It looks as though the best thing is to consult an accountant here for definitive advice. Next question: do the UK tax people allow for the cost of capital improvements I have made to the house in the same way as the French tax people do when calculating the gain, and do the UK tax guys allow me to deduct the CGT I will have paid in France from any UK liability, and do they allow for the "natural" inflation in property values over the last 7 years? Hope that's all clear! Thanks to all Ray