It cannot have always been your sole residence if you were abroad? In such a situation you would normally be granted partial PPR CGT relief in respect of the time that it actually was your sole PPR. For example if you bought it in 1999, lived in until 2002 and have been abroad since and sold it this year then you owned it for 8 years, lived in it for 3, and it was not your PPR for 5 years and so (5-1)/8 = 50% of any resale gain would be assessable for CGT. Also, if you bought as an owner occupier but subsequently rented the property out within 5 years of purchase then you were liably for a clawback of stamp duty at the time that it was first rented out. If this applied and was not paid then it is overdue. Obviously any rental income while you were abroad is assessable for income tax. You may also have tax liabilities abroad if you are no longer resident/domiciled in Ireland.Have lived abroad for a number of years and am contemplating selling my home in Ireland. It is my sole residence