I (self only)made a capital gain in 23/24 on property, CG duly declared , and included on a one off SA as my income was slightly over personal allowance, all tax now paid. Part way through this current year self and wife will dispose of final rental property, will each declare sale within 60 days, pay cgt due; result will be my income at year end will be below personal allowance..... will I still be required to required to complete SA as I had a capital gain.... and will my wife be expected to complete a SA just for the one year even though her income is way below PA?