Capital Gain tax calculation

i am planning to sell my overseas property that I bought property in 2007, This was our main residence (home) until we moved to UK in Sep 2018 and become UK resident (non-domiciled). I have the following questions: 1. Will I be able to rebase the value to Sep 2018, to calculate the capital gain when i sell it? 2. Will i be able to use Private Residence Relief 3. As i own 50% of the share, so the capital gain will be charged on 50% of the capital gain? 4. Do i need to declare in Self assessment if the total capital gain is less than £3000 capital gain allowance? thanks for your help in answering the queries.

Hi Sam,
1.  The rebasing rules do not apply here, as it is a foreign property.
2.  As the property was your main residence, you can claim Private Residence Relief.
Have a look here:
HS283 Private Residence Relief (2024) Updated 6 April 2024
3. You would only declare capital gains / losses on your 50% share.
4. As this is a foreign capital gain / loss, you will be requried to declare this in a Self Assessment tax return.
 If you were required to pay Capital Gains Tax in the country where the property is located, you can claim a Foreign Tax Credit of up to 100% of the foreign tax paid.
Thank you.