Rupert bought a house in Manchester on 1 November 1995 for £75,000. He occupied the house until 1 November 1999 when he left to work abroad for a year, moving back into the house on 1 November 2000. He stayed until 1 August 2004 when he left again, this time to work in Aberdeen, where he lived until his return on 1 November 2008. This time he stayed for three years, leaving on 1 November 2011 to go to live with a friend.

He never returned to the house and it was sold on 1 M arch 2018 for £362,000. During his absences, Rupert always let his house and he claimed no other property to be his principal private residence. Compute the chargeable gain arising on the disposal.