CGT, Private Residence Relief and Trusts

This is a question about the reporting of capital gains/private residence relief for a Trust. I am one of two Trustees of a Will trust, an interest in possession Trust. When the settlor died, he placed his estate into Trust for the benefit of his wife during her lifetime. Part of his estate was his house, his main/only residence, which his wife has continued to live in as she was entitled to occupy it under the terms of the will/settlement. It has been her main/only residence and all the conditions applicable to Private Residence Relief (PRR) have been met. His wife very recently moved out of the house into assisted living. The Trustees have now sold the house. The proceeds from the sale, less the probate value at the time the trust was established, considerably exceed the CGT tax-free allowance. My understanding is that the Trustees of a settlement can claim PRR on the disposal of the house, so there is no CGT liability. My question is about how this disposal needs to be reported for tax purposes. First, does the disposal need to be explicitly reported? My understanding is that if this were an individual selling his/her main residence, it would not need to be reported. However, this is a sale by Trustees. Second, if the sale does need to be reported explicitly as a gain, how does this need to be done? Does the disposal have to be reported within 60 days of completion? If so, how is PRR claimed? And/or does it have to be reported on the Trust’s annual tax return? Similarly, how is PRR claimed? Many thanks

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