CGT when transferring main residence to a partner, then selling?

My partner and I jointly own our main residence, which we bought in 2019 for £250k. We have both lived there full-time throughout this period. I plan to gift my half of the property to my partner (not spouse or civil partner). My partner is then going to sell the property (asking price £400k), and I will be buying in Scotland. I have the following questions please: 1. I think CGT on the gift will be zero, due to private residence relief. Is this correct and if so, is it still necessary to declare this to HMRC? 2. I think CGT when my partner sells the property will also be zero, again due to private residence relief. Is this correct? Do we need to declare? 3. Are there any other tax implications I have missed? Thank you.

Hi pinecone_desky,
Gifts of property between individuals, who are not married or civil parners, are subject to Capital Gains Tax.  
As this is your main residence, private residence relief may cover the chargeable gain, so no tax is payable.  
You will need to work out if that is the case.  
There is a calculator at to help you work this out:
Tax when you sell your home
Your partner would need to work out if private residence relief covers all of the gain, so that no tax is payable.  
You would only need to report withing 60 days, using the online Capital Gains Tax service, if there is a gain arising from your gift or your partners disposal.
There are no other tax implications.
Thank you.