Hi. My name is*****'m looking at your question now and will post my answer or ask for more information here in a short while.
I suggest you ask for a refund on this question as I've addresed your point about the sale proceeds in your original question which is where I saw it first.
Here is the answer I posted in the other question:
Your accountant should refer to HS283 for information on the main home and CGT.
I'm assuming you sold the property in December 2015, not December 2016 and that it was let to the point of sale. The gain was £65,000 (£245,000 - £145,000). You can also deduct the costs of purchase and sale (legal fees, stamp duty, survey fees, selling agent fees).
Total period of ownership to December 2015: 152 months
Period of owner occupation: 32 months
Period of letting: 120 months
Exempt gain: £21,382 (£65,000/152 x 50 (32 months + last 18 months of ownership)
Letting period gain: £43,618 (£65,000/152 x 102 months (152 - last 18 months of ownership)
Gross Non-Exempt Gain: £43,618
Letting Relief: £21,382 (lesser of £40,000, £21,382 and £43,618)
Annual CGT Exemption: £11,000
Net Taxable Gain: £11,236
CGT @ 18% or 28% or a combination of the two rates depending on the level of your income in 2015/16. Look here to see how to calculate your CGT rate. Based on what you told me, you will pay CGT at 18% (£2,022.48).
You made a gain of £65,000. That is what I calculated the figures on. Look at the calculation, the figures in brackets in particular.
Yes, that why I said it was a typo, a typing error.
I mentioned the typo in the other question so you should ask for a refund on this version of the question.
No problem. I should have noticed it when I checked my answer before posting it.