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Where Taxpayers and Advisers Meet

CGT/SA108 Help on property and share disposal

Joined:Sat Jan 08, 2022 1:45 pm
CGT/SA108 Help on property and share disposal

Postby tigerspill » Sat Jan 08, 2022 1:51 pm


I am completing my SA108 and have a few questions I hope you can help with. Mainly around which boxes to complete.

I have two capital disposals in 2020/21

If I complete two CGT worksheets, one for disposal of a residential property and another for disposal of shared as follows -
1. Residential property sold at a capital loss on £2000 (Box 7 "Losses in the year" on CGT form)
2. Disposal of shared with a gain of £200 (Box 26 "Gains in the year, before losses" on CGT form)

Obviously I don't need to pay any CGT, but I want to carry forward the loss, but do I carry forward the whole loss of £2000 on the residential property, or do I combine the in year loss and gain into a loss to carry forward of £1800?

Do I need to then complete Box 47 "Losses available to be carried forward" with the loss (either £2000 or £1800 depending on above)? Are there any other figures, or boxes to fill in, I need to add to the form?

Which code do I use in Box 8 "If you’re making any claim or election, put the relevant code in the box". I assume I need to complete to claim the loss to carry forward?

Thank you.

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