Foreign capital gain via inheritance

Hi, following the death of my mother (NOT a UK resident/national) I inherited two properties in a foreign country in 2023 and sold them a few months later. I already paid tax in that country, as it must be done together with the sale. In relation to what should I calculate my foreign capital gain to see if I need to pay tax in the UK as well? As I inherited the properties, should I still look at the purchase price / market value to calculate the gain on? Many thanks.

Hi,
You need to calculate capital gains tax using UK rules.  
There is a calculator at Tax when you sell your home to help you in this endeavour.  
You will need to convert all of the values to GBP sterling, using a just and reasonale exchange rate in use at the time you inherited the properties and when you disposed of them.  
It is the same for your disposal costs such as solicitors fees, estate agent fees etc.  
You will need to record the disposal of the properties in self assessment tax return.  
Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal. For your convenience, there are exchange rates at Exchange rates from HMRC in CSV and XML format
and for older rates at Exchange rates Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2009.
You are free to use any of the supplied rates or one of your own choosing. 
Thank you.