Can I sell now and what tax do I have to pay

The OP is thinking of emigrating...... I don't think there'd be any problem but I would collect the bills in my name, just to be on the safe side.
If you can have any paperwork relating to organising the trip/work abroad (even little things such as when you hand in your notice at work [if you do decide to move]). Showing that many/all of these things happened well after you placed your deposit on the house should show you had full intentions of living there as your PPR when you bought, you did use it as your PPR for a short time and then later your situation changed and you decided to sell.

Seems like a genuine case even if the timeline gets slightly distorted to ensure you don't move until you've identified your tax liability.