If I'm selling my principle address do I need to pay capitol gains tax

I currently live with my mum and own a rental property. She wants to gift me the procedes of the sale of her house we live in. The I will buy a new one with a mortgage and we'll move into that one. I'm just wondering if I have to pay tax as a second home even though I live in it.

Hi,
You may need to pay Stamp Duty. Please contact the Stamp Duty team for guidance:
Stamp Duty Land Tax
Thank you