Documents
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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Capital gains summary (2020)
PDF, 252 KB, 4 pages
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Capital gains summary notes (2020)
PDF, 612 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
Published 23 April 2014
Last updated 19 February 2024 +show all updates
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The capital gains summary notes 2023 have been updated.
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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.
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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.
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The Capital gains summary notes (2021) have been updated.
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The Capital gains summary form and notes have been added for tax year 2020 to 2021.
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Helpsheets HS307 Non-resident Capital Gains for land and property in the UK and HS308 Investors' Relief have been added.
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The Capital gains summary form and notes have been added for tax year 2019 to 2020.
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The Capital gains summary form and notes have been added for tax year 2018 to 2019.
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The form and notes have been added for tax year 2017 to 2018.
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The Capital gains summary notes for (2017) have been updated for box 14.
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The web address at box 9 of the notes for information on Capital Gains Tax for non-residents has been updated.
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The form and notes have been added for tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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The 2015 to 2016 form has been added to this page.
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Added translation