CGT on house sale - how to report as executor

I am executor for both my parents. They held their house as tenants in common. My father died in 2022. I reported the probate value of the property as £270k which was 50% of the valuation of £540K at the time of death. His half of the house was held in trust with myself as trustee and my mother remained living there until she died in 2023. For my mother I reported the probate value at £275K which was 50% of the valuation of £550K. I am about to sell the house but the price achieved is £570K. I'm aware I need to pay CGT on the difference. Do I - 1. Pay CGT on the whole property for the difference at the time of my father's death, i.e. £30K. 2. Pay CGT on the whole property for the difference at the time of my mother's death, i.e. £20k 3. Split the return - for my father the difference would be between £285K (half the actual sale price) and £270K i.e. £15K for my mother the difference would be between £285 and £275 i.e. £10K. If its no 3, should I complete two separate returns? As I'm executor to two estates would there be two AEAs or would there be just one allowance? Or is there another way I should do it? I've asked an accountant and a solicitor and have been given different answers!

Can anyone at HMRC admin help with this please? I can provide further information if required. Thank you in advance.

Hi,
1. you will be reporting the full value now that both parents are deceased.
2. you will have 2 prices as you will have the 50% value at the time your father passed and then the other 50% for your mother so your purchase price is 545k  
3. see answer at 2. and it is only 1 report that you need to file.
See also guidance at:- Report and pay your Capital Gains Tax
Thank you.

Could you help with this question please? In reporting this sale on one property belonging to two different estates, can I claim two annual exempt amounts as personal representative for both estates? I can't find an answer anywhere. Thank you

Hi,

Further information is required as the estate would normally pass to the surving spouse so that when selling the property it is the full property on that 1 estate.

Thank you.