Hi
PRR is calculated as the gain (after deductions) multiplied by the period of main residence over the period of ownership, eg £100000 * (40+9)/110 = £44546. £100000 - £44546 = £55454 that is charged to tax.
If the PRR covers all of the gain, then there is no tax to pay. The tax return should show the disposal value, the allowble costs should inclue the calculated PRR, leaving a gain that SA will apply the annual exempt allowance to.
Have a look at helpsheet HS286 at
HS283 Private Residence Relief (2023).
Thank you