Self Assessment: Capital gains summary (SA108)
Source: gov.uk (2025-04-05)

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

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

Related forms and guidance

HS204: Limit on Income Tax reliefs (https://www.gov.uk/government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet)

HS275: Entrepreneurs’ Relief (https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet)

HS276: Incorporation Relief (https://www.gov.uk/government/publications/incorporation-relief-hs276-self-assessment-helpsheet)

HS278: Temporary Non-residents and Capital Gains Tax (https://www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet)

HS281: Husband and wife, civil partners, divorce, dissolution and separation (https://www.gov.uk/government/publications/husband-and-wife-civil-partners-divorce-dissolution-and-separation-hs281-self-assessment-helpsheet)

HS282: Death, personal representatives and legatees (https://www.gov.uk/government/publications/death-personal-representatives-and-legatees-hs282-self-assessment-helpsheet)

HS283: Private Residence Relief (https://www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet)

HS284: Shares and Capital Gains Tax (https://www.gov.uk/government/publications/shares-and-capital-gains-tax-hs284-self-assessment-helpsheet)

HS285: Share reorganisations, company takeovers and Capital Gains Tax (https://www.gov.uk/government/publications/share-reorganisations-company-takeovers-and-capital-gains-tax-hs285-self-assessment-helpsheet)

HS286: Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (https://www.gov.uk/government/publications/negligible-value-claims-and-income-tax-losses-on-disposals-of-shares-you-have-subscribed-for-in-qualifying-trading-companies-hs286-self-assessment-he)

HS287: Employee share and security schemes and Capital Gains Tax (https://www.gov.uk/government/publications/employee-share-and-security-schemes-and-capital-gains-tax-hs287-self-assessment-helpsheet)

HS288: Partnerships and Capital Gains Tax (https://www.gov.uk/government/publications/partnerships-and-capital-gains-tax-hs288-self-assessment-helpsheet)

HS290: Business asset roll-over relief (https://www.gov.uk/government/publications/business-asset-roll-over-relief-hs290-self-assessment-helpsheet)

HS292: Land and leases, the valuation of land and Capital Gains Tax (https://www.gov.uk/government/publications/land-and-leases-the-valuation-of-land-and-capital-gains-tax-hs292-self-assessment-helpsheet)

HS293: Chattels and Capital Gains Tax (https://www.gov.uk/government/publications/chattels-and-capital-gains-tax-hs293-self-assessment-helpsheet)

HS294: Trusts and Capital Gains Tax (https://www.gov.uk/government/publications/trusts-and-capital-gains-tax-hs294-self-assessment-helpsheet)

HS295: Relief for gifts and similar transactions (https://www.gov.uk/government/publications/relief-for-gifts-and-similar-transactions-hs295-self-assessment-helpsheet)

HS296: Debts and Capital Gains Tax (https://www.gov.uk/government/publications/debts-and-capital-gains-tax-hs296-self-assessment-helpsheet)

HS297: Enterprise Investment Scheme and Capital Gains Tax (https://www.gov.uk/government/publications/enterprise-investment-scheme-and-capital-gains-tax-hs297-self-assessment-helpsheet)

HS298: Venture Capital Trusts and Capital Gains Tax (https://www.gov.uk/government/publications/venture-capital-trusts-and-capital-gains-tax-hs298-self-assessment-helpsheet)

HS299: Non-resident trusts and Capital Gains Tax (https://www.gov.uk/government/publications/non-resident-trusts-and-capital-gains-tax-hs299-self-assessment-helpsheet)

HS301: Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge (https://www.gov.uk/government/publications/beneficiaries-receiving-capital-payments-from-non-resident-trusts-and-the-calculation-of-the-increase-in-tax-charge-hs301-self-assessment-helpsheet)

HS307: Non-resident Capital Gains for land and property in the UK (https://www.gov.uk/government/publications/non-resident-capital-gains-for-land-and-property-in-the-uk-self-assessment-helpsheet-hs307)

HS308: Investors’ Relief (https://www.gov.uk/government/publications/investors-relief-2020-hs308)

HS393: Seed Enterprise Investment Scheme - Income Tax and Capital Gains Tax reliefs (https://www.gov.uk/government/publications/seed-enterprise-investment-scheme-income-tax-and-capital-gains-tax-reliefs-hs393-self-assessment-helpsheet)