Raymond WAN

My wife and I owned an apartment, as our only residence, in Hong Kong. We owned the apartment in term of Joint Tenant. We sold our apartment and signed the contract with the buyer in January 2023. A sum equivalent to 10% of the consideration was received at the same time. At that moment, both my wife and I are in Hong Kong. On 9 March, my wife arrived in the UK with her BNO VISA. Before that, she was a "Permanent Resident of Hong Kong" and didn't live in the UK. I handed over the apartment on 6 April and a sum equivalent to 90% of the consideration was received at the same time. On 8 April, I arrived in the UK with my BNO VISA. Before that, I am also a "Permanent Resident of Hong Kong" and didn't live in UK. My questions are : (1) Should my wife report the above-mentioned transaction in her 2022/23 or 2023/24 self assessment? (2) Should I report the above-mentioned transaction in my 2022/23 or 2023/24 self assessment? (3) Should we pay the Capital Gain Tax regarding the transaction?