CGT - not payable if they become resident after 2nd July, so if they sell up and move over before the end of 2013 they will not be liable.
IF the house sale is finalised AFTER 1st january 2014 and they are resident before July 2nd then although not tax resident untill after 180 day rule, they are liable for CGT as the tax year - as you all know - is Jan to December, and you are deemed tax resident for the whole year if you are living there - prior - to July 2nd. More so now under the new overseas asset declaration form. Hence we have 2 arrival dates. House sells before year end - can arrive anytime next year. House sells post JAN 1ST will not move untill July 2nd, well actually we willl, we intend spending several months travelling through France and then
as a couple moving to spain next year, and before retirement age I have found the following information out
S1 covers first 2 years
after that private health insurance until in receipy of state pension
My understanding was that you could apply for residency and cards for healthcare but had to do so by june 2012 after that if you have not paid into the system you do not get any health cover which is why under the new registering as resident rules you have to prove income and healthcare