Will I be liable for capital gains tax?

Q I am leaving the UK in six months, but am still undecided whether to sell or let my flat. If I rent it for a couple of years and then sell it, will I pay capital gains tax as it will no longer be my place of residence? And if I let it, will I have to pay tax on any income after mortgage repayments - considering that this will be my only "income" in this country?
DD

A Provided you have been using the flat as your main home for all the time you have owned it, and provided you sell within three years of moving abroad, you should not face a capital gains tax bill.

But you will be liable for tax on the amount of income that exceeds the mortgage interest and other expenses such as insurance. The letting agent (if you use one) or your tenant is obliged to deduct basic-rate tax from the rent before it is paid to you. However, you will be allowed to claim a refund of any tax overpaid.

More information on the taxation of rent paid to a non-resident landlord is available on the Revenue & Customs website.