CGT of married couple for main residence

A property, which was the main residence of the married couple living there for over 10 years, was sold in 2024 but only one of them is the property owner in the legal document. May I know if the married couple would be treated as an entity that the CGT could be shared in this case? If yes, would it be 50% for each of them? Thank you.

Hi,
A married couple or civil partners can declare capital gains as a 50/50 split by default, regardless of the legal ownership share.  
The only other share that can be applied is the legal share of the asset.
Tax when you sell your home
Thank you.

Hi I'm not a HMRC Admin however the Admin must have been having an off day (maybe one of those bugs going around) as the 50/50 rule only applies to property held jointly. Additionally liability to CGT follows the beneficial interest rather than the legal interest. The legal interest is just whose name it is registered under, not who owns it. Similar to how a V5 records the registered keeper rather than recording the owner of the vehicle. https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem9814 https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg70230