Did you and your spouse or civil partner separate before 6 April 2022.
Under existing rules, transfers of assets post separation must be done by the next 5 April to get the beneficial “no gains no loss” treatment for Capital Gains Tax. So, if you separated in the tax year 2021/22 you had to have transferred assts by 5 April 2022. After that they are transferred at market value potentially triggering a Capital Gains Tax Charge.
But the rules are changing, so if you did separate before 6 April 2022 and have not yet transferred assets under the separation agreement, you now want to wait until after 5 April 2023 when the new extended rules are expected to be introduced as part of the 2023 Finance Act.