Hi Gordon Simpson,
You will need to seek financial advice on the matter of amalgamting the deeds into one, as this is not a tax matter.
Please have a look at the helpsheet HS283 (
HS283 Private Residence Relief (2024)) for private residence relief.
There is also a calculator at
Tax when you sell property, to help you work out your gain and the option to register for a capital gais tax account.
Any gain from the disposal must be reported and paid within 60 days of the completion date.
Thank you.