Medusa

My mother sold a piece of inherited agricultural land at the beginning of the 2022/23 tax year, under the impression that she would put the details in her Short Tax Return and receive a CGT invoice. We are not sure where on the tax return the figures should be filled in, or whether we need a different form altogether. Once we have that information, are we correct that the first £12,300 is tax free, and that we can also deduct solicitors and land agent fees?Once the original value of the property when it came to her is also deducted, what percentage of the remaining value is then due to HMRC? Many thanks for your help.