What returns will be expected?

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?

Hi zontes,
Only if you answer 'YES' to the following two criteria, the you are required to include the disposal in a Self Assessment tax return.
 (1) You are required to complete a Self Assessment tax return in the year of the disposal for any other reason.
 (2) The disposal value of the asset is more than £50,000.
In any case, you would need to declare the disposal using the Capital Gains tax service here:
Tax when you sell property
Thank you. 

Do 1 and 2 both need to apply, or just either? Reply seems to contradict HMRC info which indicates: You must send a tax return if, in the last tax year (6 April to 5 April), any of the following applied: 1)you were self-employed as a ‘sole trader’ and earned more than £1,000 (before taking off anything you can claim tax relief on) 2)you were a partner in a business partnership 3)you had a total taxable income of more than £150,000 4)you had to pay Capital Gains Tax when you sold or ‘disposed of’ something that increased in value 5)you had to pay the High Income Child Benefit Charge Please confirm, do you have to complete SA form as per "4" above if CGT declared and paid during that tax year (within 60 days of property sale at above 50K), if the rest don't apply? (current yr 24/25)

Hi,
If any of the criteria applies then you need a tax return.
If none apply and you have sold a UK residential property and reported it within 60 days, you dont need to declare again in a tax return.
Thank you.

Surely Q4 is exactly that; so suggests that the answer is "yes" anyway??

Hi,
There are two criteria that must be met for you to be required to declare a capital gain in a Self Assessment tax return.  

1. You have to complete a tax return for any other reason, and
2. The disposal value of the assets exceeds £50,000.  

If you only meet one of the criteria, then the gain does not need to be included in a tax return.
Thank you.