L

I purchased a house with my wife in 2020. The price of the house was £118,000, and we purchased with a deposit of £12,000 - which we both paid half of. We both own half the equity but we are currently divorcing and I am transferring my half to her. For this, I will receive a sum of £25,000. Will this be subject to capital gains tax or am I entitled to Private Residence Relief? It is the only property I've ever owned. I have temporarily been living back with parents since late 2023, so the property has still been my main residence for the duration of my ownership.