Reporting Remitted Capital Gains After a Pro-Rata Withdrawal - SA108 Filing Guidance

I’m seeking clarification on how to correctly report capital gains on the SA108 form when dealing with mixed funds under the remittance basis, specifically after making a pro-rata withdrawal for foreign use. Example: 2021: £10,000 capital gains, £100 income. 2022: £20,000 capital gains, £100 income. I made two withdrawals from this account: Withdrawal 1: £5,000 for foreign use, distributed on a pro-rata basis. Withdrawal 2: £10,000 remitted to the UK, taken from the remaining funds (mostly 2022 capital gains due to LIFO rules). Given that Withdrawal 1 involved a pro-rata distribution, the remaining capital gains are a mix of partial disposals. However, for SA108 reporting, is it acceptable to backtrace and report full stock disposals until the remitted amount is covered (i.e., 396 stock disposals at £25 gain each), rather than attempting to allocate prorated portions of each stock disposal? This approach simplifies the reporting process yet still ensures the correct amount of capital gains tax is paid, but I want to confirm that it aligns with requirements.

Hi Chris H,
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