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Posted Mon, 15 May 2023 14:57:53 GMT by Matt
Hello, Under the following constrains: - I am claiming remittence with Form SA109. - All my foreign income is based on capital gains. - I have no capital gains in the UK. Do I still need to fill in the Forms A106 (Foreign) and SA108 (Capital gains)? Thank you for your reply and clarification. Matthias
Posted Fri, 19 May 2023 15:51:33 GMT by HMRC Admin 5

If you are using the remittance basis, then you complete SA109 and SA106 (plus any other relevant supplementary page) to declare the income /gains remitted to the UK.  

If you have income/gains that you are not remitting to the UK, then you declare this in boxes 34 & 34 of SA109 and give a description of the income/gains not being remitted to the UK in box 40.  

This income/gains will be taxable in a future tax year, should you ever remit it to the UK in a future tax year.

Thank you.
Posted Wed, 12 Jul 2023 13:43:10 GMT by Eddiekm3108 Cheng
Where should I fill in for foreign capital gain in form Sa108, couldn't find related boxes.
Posted Mon, 17 Jul 2023 14:37:22 GMT by HMRC Admin 19

You need to fill in the foreign page to declare this, page 6 overseas income and gains. Then depending on the type of gain you have have, property and, or, shares you match the relevant section on the SA108. It does not duplicate the income.

Thank you.


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