If you have been a UK non resident expatriate for about 75% of the last 10-15 years, you are UK domiciled for tax purposes, and bought the properties when you lived outside the UK you will not be liable to Capital Gains Tax if you sell in the tax year before the year you move back to the UK as a UK resident.

This exception is for people who do overseas service and invest in the UK whilst they are overseas. If you have spent less than 75% of your time overseas, you will still be able to get tapered Capital Gains Tax relief. However, if you move back to the UK you will be then liable to the full Capital Gains Tax burden unless you roll your properties into a family Trust or Company.

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