and welcome to the site. Thank you question.
If the property was your mother's only property and also her main residence before moving out, the gain is likely to be covered by these reliefs
- she would be entitled to private residence relief the period it was her main residence
- additional relief final 18 months of ownership whether she lived in it or not
- letting relief (up to a maximum of £40,000) as it was her private residence before it was let
It is most likely no CGT would be payable.
The gain is the difference between the selling price and the cost price (not valuation in 2011).
In the absence of figures I am unable to provide calculations
I would happily do that if you were to give me following information
- month and year of purchase
- month and year of moving out
- period the property was let (in months)
- cost price
- selling price
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.