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Form: Self Assessment: Capital gains summary (SA108)

Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.

Documents

Capital gains summary (2023)

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Capital gains summary notes (2023)

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Capital gains summary (2022)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary notes (2022)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary (2021)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary notes (2021)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary (2020)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary notes (2020)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the SA108 supplementary pages when filing your SA100 Tax Return to record capital gains and losses.

HS204: Limit on Income Tax reliefs

HS275: Entrepreneurs’ Relief

HS276: Incorporation Relief

HS278: Temporary Non-residents and Capital Gains Tax

HS281: Husband and wife, civil partners, divorce, dissolution and separation

HS282: Death, personal representatives and legatees

HS283: Private Residence Relief

HS284: Shares and Capital Gains Tax

HS285: Share reorganisations, company takeovers and Capital Gains Tax

HS286: Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies

HS287: Employee share and security schemes and Capital Gains Tax

HS288: Partnerships and Capital Gains Tax

HS290: Business asset roll-over relief

HS292: Land and leases, the valuation of land and Capital Gains Tax

HS293: Chattels and Capital Gains Tax

HS294: Trusts and Capital Gains Tax

HS295: Relief for gifts and similar transactions

HS296: Debts and Capital Gains Tax

HS297: Enterprise Investment Scheme and Capital Gains Tax

HS298: Venture Capital Trusts and Capital Gains Tax

HS299: Non-resident trusts and Capital Gains Tax

HS301: Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge

HS307: Non-resident Capital Gains for land and property in the UK

HS308: Investors’ Relief

HS393: Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs

Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.

Documents

Capital gains summary (2023)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary notes (2023)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary (2022)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary notes (2022)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary (2021)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary notes (2021)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary (2020)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Capital gains summary notes (2020)

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the SA108 supplementary pages when filing your SA100 Tax Return to record capital gains and losses.

HS204: Limit on Income Tax reliefs

HS275: Entrepreneurs’ Relief

HS276: Incorporation Relief

HS278: Temporary Non-residents and Capital Gains Tax

HS281: Husband and wife, civil partners, divorce, dissolution and separation

HS282: Death, personal representatives and legatees

HS283: Private Residence Relief

HS284: Shares and Capital Gains Tax

HS285: Share reorganisations, company takeovers and Capital Gains Tax

HS286: Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies

HS287: Employee share and security schemes and Capital Gains Tax

HS288: Partnerships and Capital Gains Tax

HS290: Business asset roll-over relief

HS292: Land and leases, the valuation of land and Capital Gains Tax

HS293: Chattels and Capital Gains Tax

HS294: Trusts and Capital Gains Tax

HS295: Relief for gifts and similar transactions

HS296: Debts and Capital Gains Tax

HS297: Enterprise Investment Scheme and Capital Gains Tax

HS298: Venture Capital Trusts and Capital Gains Tax

HS299: Non-resident trusts and Capital Gains Tax

HS301: Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge

HS307: Non-resident Capital Gains for land and property in the UK

HS308: Investors’ Relief

HS393: Seed Enterprise Investment Scheme – Income Tax and Capital Gains Tax reliefs