Declaring CGT on a property sold with authority of a Lasting Power of attorney

I am acting on behalf of my mother who has moved into full time residential care. Mum has a lasting power of attorney for property and financial affairs, to which I am one of the attorneys,and as such,I sold her property in January of this year. The proceeds of the house sale are held in mums name, in her bank accounts, which pay her care home fees. Prior to the house being sold, the property was empty for approx nine months whilst it was marketed. Questions: 1. Do I/should I have declared the property sale/CGT to HMRC?2. If yes, what is the procedure for doing so?3. If No, can I assume there is no further action required on my part. Thank you.

Any help with answering this appreciated. I'm happy to supply further information if required. Thanks

Hi 

If the house was her only and main residence for the whole period of ownership then you dont need to report anything.
As your mother moved to residential care, you have 36 months to sell the property if it was a main residence.

Thank you

Thanks very much for the reply. Yes, it was her only and main residence for the whole period of ownership, prior to the point that she moved into full time care.