CGT & Buy to let and PRR

I'm looking to sell my buy to let and just wanted to check that for CGT I have everything covered. The figs I have used are just for ease of calculation. For PRR – As I lived it as my main residence for 26 months (plus 9 months allowed) and I’ve owned it for 350 months PRR = (84500/350) x 35 = £8,691 Selling Price £125,000 Allowable Expenses Selling costs – Estate Agent £1,500 Solicitor - £500 Buying costs – Purchase price £35,000 Solicitor £500 Capital gains = £87,500 - £3,000 exemption CGT for tax = £84,500 – PRR £8,691 = £75,809 to be taxed at 24% Do these calculations look right specially around the PRR or does the PRR get taken into account elsewhere i.e. in the tax return?

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances. 
You can work out if you need to pay Captial Gains Tax when you sell, or dispose of, your home and find out if you are eligible for Private Residence Relief using the following guidance: 
Tax when you sell property
Thank you.

Not HMRC...you apportion the gain BEFORE applying the annual exemption