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From when the dwelling ceases to be your main residence - which may be the date you move out.

1. Any interest associated with a loan to purchase the property would, generally, be deductible. 2. Implications of renting out? Could be rented out for up to 6 years with you still claiming it as your main residence for CGT purposes. 3. You can?t avoid CGT as you will always be subject to CGT...