Form SA108 - Capital Gain Tax on residential property

I have sold the overseas main home 10 mths after moving to UK. Understand that I have partial PRR and need to report via form SA108. For box 6, should I put the total gain or net gain (including the relief)? For box 11, what should I input? Should I round up or down for all the amount input? Please confirm if I should use the monthly exchange rate obtained from the National Archives HMRC.

Hi,

Please refer to guidance at:

Capital Gains Tax summary notes

You will use the exchange rates for the tax year of purchase and for sale.

Thank you.

Quote from the Capital Gains Tax summary notes:- Box 11 Total gains or losses on non-UK residential property or carried interest reported on Real Time Transaction returns If you’ve made returns using the ‘real time’ Capital Gains Tax service, put the overall gain or loss in box 11. If the result for the year was a loss, put a minus sign in the shaded box in front of your figure. These individual gains and losses will also need to be included within the box 6, box 7 and box 13 entries as necessary. Enter the reference numbers of any ‘real time’ Capital Gains Tax submissions made in box 54. End quote - It only mentioned about 'real time transaction', it doesn't say whether the relief has to be included on the gains/ losses from non-UK residential property or not. Is that mean the amount exclude the relief? Please advise.

Hi SFSF,
This is the amount of gain, before the annual exempt allowance is removed (SA does that for you) and will include all other reliefs you have claimed.
Thank you.

Noted for box 6. Total gain including relief. How about box 11? Including relief or not? Please advise. Thanks.

Hi,
This should have the same figure as box 6 unless there has been additional gains that have not yet been reported.
Thank you.