Form

Self Assessment: Capital gains summary (SA108)

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

From:
HM Revenue & Customs
Published
23 April 2014
Last updated
6 April 2024 — See all updates

Documents

Capital gains summary (2024)

PDF, 287 KB, 4 pages

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Capital gains summary notes (2024)

PDF, 741 KB, 12 pages

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Capital gains summary (2023)

PDF, 230 KB, 4 pages

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Capital gains summary notes (2023)

PDF, 757 KB, 12 pages

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Capital gains summary (2022)

Ref: SA108

PDF, 297 KB, 4 pages

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Capital gains summary notes (2022)

Ref: SA108

PDF, 744 KB, 12 pages

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Capital gains summary (2021)

Ref: SA108

PDF, 220 KB, 4 pages

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Capital gains summary notes (2021)

Ref: SA108 Notes

PDF, 610 KB, 12 pages

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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

Updates to this page

Published 23 April 2014
Last updated 6 April 2024 + show all updates

  1. The form and notes have been added for tax year 2023 to 2024, and the versions for tax year 2019 to 2020 have been removed.

  2. The capital gains summary notes 2023 have been updated.

  3. The form and notes have been added for tax year 2022 to 2023, and the versions for tax year 2018 to 2019 have been removed.

  4. The form and notes have been added for tax year 2021 to 2022, and the versions for tax year 2017 to 2018 have been removed.

  5. The Capital gains summary notes (2021) have been updated.

  6. The Capital gains summary form and notes have been added for tax year 2020 to 2021.

  7. Helpsheets HS307 Non-resident Capital Gains for land and property in the UK and HS308 Investors' Relief have been added.

  8. The Capital gains summary form and notes have been added for tax year 2019 to 2020.

  9. The Capital gains summary form and notes have been added for tax year 2018 to 2019.

  10. The form and notes have been added for tax year 2017 to 2018.

  11. The Capital gains summary notes for (2017) have been updated for box 14.

  12. The web address at box 9 of the notes for information on Capital Gains Tax for non-residents has been updated.

  13. The form and notes have been added for tax year 2016 to 2017.

  14. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  15. The 2015 to 2016 form has been added to this page.

  16. Added translation

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