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It's well known that you usually need to remain non UK resident for five tax years if you want to avoid UK CGT when you sell assets. However, this isn't the end of the story. There are a number of cases where the five year rule won't apply.

This article goes through when the five year anti avoidance provision won't apply so that you only need to be non UK resident for one tax year (ie the year of disposal) to avoid UK CGT. 

Just because you're non UK resident doesn't mean you have a complete exemption from UK capital gains tax ('CGT'). There are a number of circumstances when the UK taxman can still demand his 'slice of your cake'. The main time this will occur will be if you have assets that are used for a UK business. This article looks in detail at the tax legislation and Revenue practice and explains when non UK residents will be taxed in the UK on UK business assets.