My husband and I are considering selling our previously lived in property. We lived in it from 2001 to 2009; it was then left empty until we let it out in 2014 to 2018, and it is currently empty. The property is in my husband’s name, although all rental has been paid directly into my account since I have no other income. My question is: would we be entitled to claim letting relief for the property and so reduce the CGT payable?  

At the end of HMRC’s Capital Gains manual at www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64713, it states that lettings relief is available where the property was let out on a commercial basis. You write that the rental income was paid directly into your account, but you don't mention who declared the rental income on their tax return. If your husband did, then he can certainly claim letting relief on the sale of this property and reduce the capital gain. If your husband did not declare the rental income on his tax return, then I do not think that he should claim letting relief now.