Capital gains tax when moved to sheletered accomodation but didn't sell home within 9 months

Hi my mother had to be persuaded to move into a rented bungalow as she could no longer manage the stairs in her property. She had lived there for 60 years, is 90 and has a number of health issues including dementia. She didn't want her flat sold as wanted to see if she would settle in her new home. She has now agreed she can't move back her and the flat can be sold but worried by the time sale goes through it might be over the 9 months allowed. Will she have to pay capital gains tax?

Hi,
The only way to work out if there is a taxable gains, is to use the capital gains calculator at:
Capital Gains Tax
Once private residence relief is applied to the gain, it may cover all or most of the gain. If it does not cover all of the gain, then the balance is taxable, but has the annual exempt allowance of £3,000 to deduct. Anything left after this is taxable.
Thank you.