SA108 reporting under remittance basis

Hello, I'm seeking guidance on SA108 reporting under remittance basis: Foreign account consists of: £100,000 clean capital, £100,000 gains (10 disposals: 5 x £5,000, 5 x £15,000) End of tax year: 1) Extracted £50,000 for foreign use (pro-rata: £25,000 capital, £25,000 gains) 2) Remitted £60,000 to UK (LIFO, all gains) How to report £60,000 remitted gains on SA108 (Number of disposals, Proceeds, Costs, Gains)? Options: A) Proportional: 60% of yearly figures (6 disposals, £60,000 proceeds, £60,000 gains) B) Strict LIFO: 4 full disposals of £15,000 each (ignoring pro-rata foreign use extraction) C) Single disposal: Report as 1 disposal with £60,000 gains Does it matter which option is chosen as the reported gain is the same? Which method is preferred for SA108? Thank you.

Hi Chris H,
We cannot comment on scenarios, we can only provide general information / guidance in this forum.  
You can find guidance on the remittance basis at section 9 of Residence, domicile and the remittance basis: RDR1.
For an answer to a detailed question of this nature, you would need to seek professional advice.
Thank you.