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Selling our old home - CGT

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Hi All,

I would just like to double check my maths on potential CGT.

We bought and lived in our house for 102 months.
Then we moved out to a new house and rented the old one for 37 months.
(assuming we sell in May 14)

Gain is expected to be 125000.

Initially I scared myself to death thinking that would all be due CGT but after reading posts here I think I work it out to be none.

So total ownership period is 139 months.

PRR is time we lived there plus 18 months as a ratio:
((102 + 18)/139)*gain =£107,913

remaining gain:£17,087

Then deduct the letting relief (if it's the lowest value)
time we rented less the 18 months as a ratio:
((37-18)/139)*gain=£17,086 (thats an odd coincidence!)

remaining gain: £1!

Less personal CGT allowance £10,900.

-£10,899 No Tax to pay!

Have I got that right?

I struggled to find anything about letting relief on the hmrc site...

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