Hi Sixto Olson,
If you dispose of Exchange Traded Funds (ETF's) for more than they were purchased for, there is a gain.
The gain is worked out as the disposal value, minus the purchase price and the allowable costs.
The difference is either a gain or a loss.
On SA108 a gain would be shown as the disposal value and the 'disosal proceeds' and the 'allowable costs (including purchase price)'.
Use these notes to help you fill in the Capital Gains Tax summary pages of your tax return
describes the allowable costs.