Capital Gains Tax on private residence

If I move abroad for a few years and rent out my own private residence and then return to live in it, will I have to pay capital gains on it? I have heard that if I move back to live in the house again for a period, capital gains tax will not have to be paid.

All information/advice gratefully accepted.

CGT does not apply to ones PPR while one owns it. So renting it does not of itself give rise to a charge to CGT.

Howevever if you live in it then rent it then live in it again then sell it CGT may be due. It is calculated on the proprotion of the period it was not your residence + the last 12 months ownership. Of course there must be a gain for there to be a potential for a charge. Any sale for less than purchase would not produce a gain.

Thanks, that's very helpful.