CGT allowable expenses

Hi, I've just sold my house, it was valued at £210,000 but has sat on the market for a year so I've accepted a lesser offer. Can I use the sale price rather than value as the house has been on the market with no interest and I do y know the purchaser so it's "arms length"? Also I have paid money for a new kitchen, windows, building a garage and outbuilding. Are these deductible as capital expenses?

Hi BMAC81,
If the property was your main residence, then you have private residence relief to set against any gains arising from the disposal of the property.  Where the property was your main residence for the whole period of ownership, then there will be no capital gains.  Have a look at helpsheet HS283 (HS283 Private Residence Relief (2023)).
Where the property is disposed of at arms length, the value of the disposal is used for capital gains purposes.  Where the property was not disposed of at arms length, the market value is used.  Please have a look at Capital Gains Manual for guidance on how the market value is applied.
Thank you.