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Self Assessment: Capital gains summary (SA108)

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

Updates to this page

From:
HM Revenue & Customs
Published:
23 April 2014
Last updated:
13 May 2026
Show all updates

  1. The English and Welsh form notes for tax year 2025 to 2026 have been updated.

  2. The form and notes have been added for tax year 2025 to 2026. The versions for tax year 2021 to 2022 have been removed.

  3. The form and notes have been added for tax year 2024 to 2025. The versions for tax year 2020 to 2021 have been removed.

  4. 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.

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

  6. 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.

  7. 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.

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

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

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

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

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

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

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

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

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

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

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

  19. Added translation

Documents

Capital gains summary (2026)

PDF, 310 KB, 4 pages

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Capital gains summary notes (2026)

PDF, 792 KB, 15 pages

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Capital gains summary (2025)

PDF, 291 KB, 4 pages

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Capital gains summary notes (2025)

PDF, 761 KB, 15 pages

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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

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

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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: Business Asset Disposal Relief

HS276: Incorporation Relief

HS278: Temporary Non-residents and Capital Gains Tax

HS281: Capital Gains Tax, civil partners and spouses

HS282: Capital Gains Tax when someone dies

HS283: Private Residence Relief

HS284: Shares and Capital Gains Tax

HS285: Capital Gains Tax, share reorganisations and company takeovers

HS286: Negligible value claims and Income Tax losses on disposal of shares

HS287: Capital Gains Tax and employee share schemes

HS288: Partnerships and Capital Gains Tax

HS290: Business asset roll-over relief

HS292: Capital Gains Tax land and leases

HS293: Personal possessions and Capital Gains Tax

HS294: Trusts and Capital Gains Tax

HS295: Capital Gains Tax relief on gifts and similar transactions

HS296: Capital Gains Tax and Debts

HS297: Capital Gains Tax and Enterprise Investment Scheme

HS298: Venture Capital Trusts and Capital Gains Tax

HS299: Non-resident trusts and Capital Gains Tax

HS301: Beneficiaries receiving capital payments from non-resident trust

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

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