Hi,
Possibly yes, if your friend was the owner of the property since it was acquired.
Your friend would need to convert all values to GBP steling using an exchange rate in use at the time of acquistion and disposal. If the property was their main residence for a period of time, they can claim Private Residence Relief. There is a tax calculator here:
Tax when you sell property
The disposal must be reported in a 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 here:
Exchange rates from HMRC in CSV and XML format
and for older rates here:
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 theit own choosing.
Thank you.