Capital Gains Tax liability

BMW_dum

Bought a house with my wife in 1990.  I moved out in March 2018 into private rented accommodation.  In September 2024 she severed the joint tenancy and we became tenants in common with a 50/50 share in the house.  She died in the October from a long term cancer diagnosis.  We never divorced.  She left her half of the house to her son and he was going to buy my share, it didn't work out.  The house went on the open market this September and sold on the 14th of this month.  It was unoccupied and unfurnished during this time.  I've tried contacting HMRC for guidance but to no avail.  I've looked online but there are conflicting issues.  My query around the CGT is, is my main residence the property for CGT purposes or the rental property I'm currently residing in?  Hopefully someone can point me in the right direction 🤞🤞

DRS1

CG64477 - Private residence relief: only or main residence: deemed residence - HMRC internal manual - GOV.UK
CG64500 - Private residence relief: only or main residence: two or more residences: late nominations - HMRC internal manual - GOV.UK

I have no idea if those will help.

If it is not your PPR then remember the 60 days time limit.

Keep_pedalling

The fact that a married couple can only have one PPR should work in your favour here. 

BMW_dum

Thanks folks.  I'll try your suggestions DRS1 👍

mybestattempt

My understanding is that if the OP moved out of the property (which was the former matrimonial home) and remained permanently separated from his late wife, then the property ceased to be his main residence when he moved into the home he rented from 2018.

As the joint tenancy was severed 50/50 before the sale of the property he has simply disposed of his 50% share. (The other 50% was by then was owned by his late wife's son.)

The capital gain arising on the disposal of the OP's 50% share of the property is not wholly covered by PRR.