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Supplementary Pages

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 SA108 (PDF, 74KB)

Description

Use the SA108 supplementary pages to declare capital gains and losses when filing a tax return

Use the SA108 Capital Gains Summary supplementary pages to record your capital gains when filing a tax return for the tax year ended 5 April 2013

Help and guidance relating to this form

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SA108 Notes - Capital Gains Summary Notes (2013) (PDF, 207KB)
A guide to completing the SA108 Capital Gains supplementary pages

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HS275 - Entrepreneurs' Relief (2013) (PDF, 134KB)
A guide to help you decide if you are entitled to Entrepreneurs' Relief

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HS276 - Incorporation Relief (2013) (PDF, 70KB)
A guide to information about the relief which is available if you incorporate your business

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HS278 - Temporary Non-residents and Capital Gains Tax (2013) (PDF, 94KB)
A guide to the treatment of gains accruing during a period of temporary non-residence

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HS281 - Husband and wife, civil partners, divorce, dissolution and separation (2013) (PDF, 76KB)
A guide to how husbands and wives and civil partners are treated for Capital Gains Tax

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HS282 - Death, personal representatives and legatees (2013) (PDF, 96KB)
A guide to how Capital Gains Tax applies when someone dies

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HS283 - Private Residence Relief (2013) (PDF, 96KB)
A guide to the relief that may be available when you sell or dispose of your main home

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HS284 - Shares and Capital Gains Tax (2013) (PDF, 77KB)
A guide to the special rules that apply when you sell or dispose of all or part of a shareholding

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HS285 - Share reorganisations, company takeovers and Capital Gains Tax (2013) (PDF, 113KB)
A guide to share reorganisations involving shares held by individuals, personal representatives and trustees

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HS286 - Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2013) (PDF, 80KB)
A guide to making a negligible value claim and how to claim allowable capital losses on disposals of certain shares

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HS287 - Employee share and security schemes and Capital Gains Tax (2013) (PDF, 80KB)
A guide to various employee share and security schemes and Capital Gains Tax

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HS288 - Partnerships and Capital Gains Tax (2013) (PDF, 90KB)
A guide to how partners are treated for Capital Gains Tax

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HS290 - Business asset roll-over relief (2013) (PDF, 95KB)
An introduction to claiming business asset roll-over relief

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HS292 - Land and leases, the valuation of land and Capital Gains Tax (2013) (PDF, 102KB)
A guide to how certain disposals of land, including leases, are treated for Capital Gains Tax

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HS293 - Chattels and Capital Gains Tax (2013) (PDF, 127KB)
A guide to how chattels are treated for Capital Gains Tax

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HS294 - Trusts and Capital Gains Tax (2013) (PDF, 97KB)
A guide to how UK resident trusts are treated for Capital Gains Tax.

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HS295 - Relief for gifts and similar transactions (2013) (PDF, 127KB)
A guide to how gifts are dealt with for Capital Gains Tax purposes

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HS296 - Debts and Capital Gains Tax (2013) (PDF, 136KB)
A guide to the basic rules on how debts are dealt with for Capital Gains Tax purposes

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HS297 - Enterprise Investment Scheme and Capital Gains Tax (2013) (PDF, 91KB)
A guide for investors on the capital gains aspects of the Enterprise Investment Scheme (EIS)

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HS298 - Venture Capital Trusts and Capital Gains Tax (2013) (PDF, 76KB)
A guide to the capital gains aspects of the Venture Capital Trust (VCT) scheme for investors

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HS299 - Non-resident trusts and Capital Gains Tax (2013) (PDF, 57KB)
A guide to help you decide whether you have taxable capital gains as settlor of a non-resident trust

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HS301 - Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge (2013) (PDF, 63KB)
A guide to how Capital Gains Tax is chargeable on capital payments or benefits from a non-resident, dual resident or immigrating trust

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HS393 - Seed Enterprise Investment Scheme – Income Tax relief (PDF, 237K)
A guide for investors on the income tax and capital gains aspects of the Seed Enterprise Investment Scheme (SEIS)

Forms for previous years

Form URL

SA100 Tax Return (2012)
Find the tax return form, supplementary pages, notes and helpsheets for the Individual Tax Return for the 2011-12 tax year

Form URL

SA100 Tax Return (2011)
Find the tax return form, supplementary pages, notes and helpsheets for the Individual Tax Return for the 2010-11 tax year

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SA100 Tax Return (2010)
Find the tax return form, supplementary pages, notes and helpsheets for the Individual Tax Return for the 2009-10 tax year