CGT calculation with house ownership shared with Spouse

I have been reading the CGT guidelines regarding disposal of a house that is owned 50:50 with my spouse. I just want confirmation that my interpretation is correct please. I bought my house in 1985 for £57k. I moved in with my wife and I rented out the property and subsequently I changed ownership to 50/50 with my wife. We are now selling the property and after considering legal and estate agent fees the gain will be £234k. For private residence relief, the property was a home for 156 months and rented for 190 months (Total 346 months). Therefore, I have calculated the total relief as 156 +9 = 165 months out of 346. Therefore, the relief is 165/346*100= 47.7% . Therefore,47.7% of the £234k gain = £111,618 relief. As we own the property 50:50 am I correct in stating the following on the CGT form for each of us? Purchase amount is £28.5k (£57k / 2) for each of us Gain as £117k (£234 / 2) Private residence relief as £55,809 (£111,618 / 2) Taxable gain = = £61,191 (£117k-£55,809) Many thanks for any help

Hi deano1,
We cannot comment on any form of calculation/example or scenario, whether fact or fiction. We can only point you the direction of the guidance, so that you can review the guidance and to allow you to make an informed decision.  If, after that you still need advice, you need to employ the services of a financial adviser.  
The relevant guidance for residence relief is at Private Residence Relief (Self Assessment helpsheet HS283)
Thank you.