PRR & Lettings Relief - sense check

[sukeyj]

Hello
First time I'm filling in the CGT section for out tax returns so wanted to check my calcs/understanding is correct please.
Husband and I owned a joint property which we lived in for a number of years, then rented as we moved out and into our new home.
Total ownership 276 mths
Lived in 114 mths
Rented 162 mths

Purchase price and other allowable costs £100,652
Sale proceeds £385.000
Gross Gain £284,348

PRR calculation 114 mths + 18mths = 132/276 x £284,348 = £135,992
Letting relief calculation = £40,000

My questions are:
1. Are the above relief calculations correct?
2. As the property was jointly owned, I assume i show 50% of cost,sale and gain on each of our returns? (ie gain would result in £284,348/2 = £142,174 on each return)
3. In Box 8 Working sheet should I show "LET" as the election code?
4. Assuming the reliefs are correct, do I enter £135,992/2 plus £40k in the box for claim/election?
5. Can't access HMRC at the moment due to service issues, but where should the relief amount be entered? i couldn't see this on the CGT work sheet

Thanks in advance for help & guidance, much appreciated.

[Peter D]

You need to supply actual dates of all events and your estimated income in the year of disposal.
You both get letting relief. Regards Peter

[sukeyj]

Thanks Peter, i have all the dates (sale, purchase and other allowable costs) - I presume I will show this in Box 54 of the workings sheet.
My query was more on:
3. In Box 8 CGT Working sheet should I show "LET" as the election code?
4. Assuming the reliefs are correct, do I enter £135,992/2 plus £40k in the box for claim/election?

Thanks again.