Selling freehold on property with a commercial lease and residential / commercial CGT

We have recently sold the freehold of a property which during the whole period of ownership has been subject to 15 year commercial leases and in the past year a Tenancy at Will. The majority of the property is retail / commercial but a part of the upper floors is suitable for residential use. Residential use is restricted contractually but has been used for periods of time by the tenant and his family or employees. We have never received rent from residential occupants. In this situation does - a residential CGT return need to be made within 60 days for the residential part which would have to based on floor area since it has never attracted any income? -or should the whole be reported as commercial CGT on 24-25 tax return? Thanks PMG

Hi,
When a UK resident sells a mixed use property, the first step is to determine if the residential portion triggers a Capital Gains Tax (CGT) liability. If there is a gain on the residential part, it must be reported to HMRC within 60 days of the sale’s completion.
However, if no CGT is due on the residential portion, there is no requirement to file a report within this period.
Regardless of whether the sale results in a gain or loss, it must still be included in your Self Assessment tax return for the year.
Thank you.