diddean

I would like the 5 years out of the UK for CGT exemption relief to be clarified. If a UK resident lives out of the country for at least 5 complete tax years I understand any sale of a non PPR property in the UK that would have been CGT eligble if still resident can then be sold CGT free.
The question is. Can the non PPR property disposal take place in either the first complete tax year away or even in the fourth tax year, or in any of the five yearsto avoid tax? If living out of the UK does the property still have to be valued and the UK District Valuer have to be then notified of the sale. Thank you for your advice.