This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

SA108 help needed for Non Resident Capital Gains

Joined:Sat May 25, 2024 2:25 pm
SA108 help needed for Non Resident Capital Gains

Postby snowball05 » Sat May 25, 2024 2:37 pm

Hello, I'm hoping someone can help me understand SA108.

We (my wife and I - joint tenants) sold our UK house (PPR) this tax year after moving to Australia 4 years ago. We completed the non-resident capital gains tax online form and paid the tax due.

Now completing our 2023/24 UK tax return I am struggling to complete the SA108 form. Specifically:

1. Please confirm my understanding that we do not complete the Residential Property Boxes 3 - 13, as this appears to be for UK tax residents only?

2. For box 52.1 I do not know what to enter. Is it the Total Gain on the property or is it the Total Gain less "Deductions" being the PPR relief and the annual CGT exemption of GBP 6,000?

Thanks in advance.

Return to “Capital Gains Tax, CGT”