CGT on UK 'private residence' for non-residents

A couple has been living in a Continental European country for the last 9/10 years. For the most part they have rented out their property in the UK and have completed tax returns with a statement of rental income and expenses.Their rentals have been a 'zero-sum' business over this period. During the period, the house has increased in value by some Pds100k. They now propose to sell the house and buy in the country where they live. Is the increase in value subject to CGT in the UK? Have they, by letting the property, lost their entitlement to relief under the Principal Provate Residence rules? If they returned for a period to the UK and used the property as their PPR could that status be reinstated? How would taper relief and indexation reduce this gain?
With thanks in advance
Paul Reichel

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If they are neither resident nor ordinarily resident, then they

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