PRR calculation query

I owned my property jointly with my husband, upon divorce I bought my husband out and continued to live in the house as my main residence. A few years later I bought a second home which became my main residence and rented the first house out. Jointly purchased 2001 Divorced and took full owner ship 2009 Rented out 2014 Sold 2024 I know I need to calculate the acquisition price using 50% the initial purchase price and 50% the buyout value when I took full ownership, but is the Private Residence Relief calculated using the total months between 2014 and 2001 as it was my main residence between those dates or is it also a split calculation based on 50% ownership initially then 100% ownership? Thanks

Hi ,
 

The relief is based on the period you lived in it from 2001- 2014 and apportioned over the whole period to ownership -  See :  HS283 Private Residence Relief (2024) . Thank you .