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Posted Wed, 01 May 2024 13:40:20 GMT by zontes
During 23/24 I sold my Spanish holiday home, I am therefore completing an SA100, SA108 and also SA106 (for FTCR on this sale). In SA106 do I complete page F6 only? In SA108 do I complete only 1 to 6, (as 7 and 9 to 13 don't apply)? Is there a code for box 8 to indicate FTCR claim? Do I need to do anything else, or will HMRC complete calculation and inform me of any payment due? thanks.
Posted Fri, 10 May 2024 05:47:07 GMT by HMRC Admin 25 Response
Hi zontes
You only need to complete the section on page F6 entitle "Capital gains – Foreign Tax Credit Relief and Special Withholding Tax", which is boxes 33 to 40, if you paid tax on the property disposal in Spain.
This is so that you can claim a foreign tax credit in box 2.
SA106 is not required if you did not pay any Capital Gains Tax in Spain.
You do need to complete SA108, Page CG1, boxes 3 to 8, so that the gain can be included in the tax calculation.
Thank you. 
Posted Thu, 16 May 2024 12:55:41 GMT by zontes
Great, thank you. Please advise what should be in Box 8 of CG1 (SA108) for FTRC claim?
Posted Tue, 21 May 2024 08:34:32 GMT by HMRC Admin 21 Response
Hi zontes,
You will leave that blank.
Thank you.

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