Bridget Jones is a UK resident taxpayer. She purchased a house in London with a large garden on 01.10.1999 for £160,000 and paid 1% stamp duty (£1600) plus legal fees of £863 in addition to the purchase price. She lived in the property up until 22/12/2012 when she rented the property out. On 12/09/2019, the letting ended, and she moved back into the house the following day. She sold a plot of land from the garden with planning consent on 29/01/2020 for £160,000. She continued living in the house until she sold it on 18/12/2021 for £570,000. Her incidental costs for the sale of the plot in 2020 were £3,625 and for the sale of the house in 2021, they were £12,912. Her pre-tax income for 2019-20 before gains was £18,000. Her pre-tax income for 2021-22 before gains is £13,500. Expenditure on improvements to the property during her period of ownership were as follows: 2002 New Windows £3100 2004 Driveway £6400 2009 New bathroom £2500 2010 Rear extension £60,000 2016 Architect fees and planning consent £8,000 2019 New Roof £4000 2019 Demolition of part of extension £5000 Total £89,000

Required:

1. Calculate the gain arising for 2019-20 and 2021-22 before any applicable reliefs.

2. Calculate the taxable gain or loss for 2019-20 after application of applicable reliefs including letting relief

3. Calculate the gain for 2021-22 after application of applicable reliefs

4. Calculate the CGT payable for 2021-22 5.

Advise Bridget Jones what CGT (if any) is due for 2021-22 and when it is due for payment with reference to the changes relevant to gains on residential property and letting relief that came into effect from 6 April 2020.