CGT when selling two properties.

I’m selling two properties that have been let. I lived in the first property for a while so am aware of the relief that is available on it. The second was my parents and I acquired it on their death and have not lived in it. Is the nine month allowance applicable on this property? As both these properties are at different stages of sale how do i report the Capital Gain bearing in mind they both won’t complete within the 60 day reporting window?

Hi SJD,
No, you cannot get the final 9 months on the 2nd property as you have never lived in it.
As the will not complete on the same day, you need to report 2 different Capital Gains. when doing the 2nd one.
You have no annual exempt amount to claim unless the 1st gain is under £6000.
Please see:
Report and pay your Capital Gains Tax
Thank you.