CGT and PRR on divorce

I left the matrimonial home in Jul 17, my ex stayed in the home. We also had a second property which we never lived which was occupied by his Mum and after she left my son (all rent free). I rented for 5 yrs until I bought my own property in Sep 22. We have decree nisi but not absolute and are just in the process of sorting the formal order. I am signing both the matrimonial home and the second property back to ex under the formal order. I have recd a financial payment from both properties. Will this generate CGT and PRR charges to me?

Hi Bronte,
You may have capital gains tax to pay on the transfer of the asset to your ex.  
As the property was your main residence, you can claim private residence relief to set agains the gain, for the period it was your main residence.
Please have a look at HS283 Private Residence Relief (2024).  
There is a capital gains calculator at Capital Gains Tax, which then follows on to registering for a capital gains account, to report and pay the capital gains
within 60 days of the completion date.
Thank you.