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HMRC internal manual

Self Assessment Manual

Returns: returns processed at HMRC Netherton: HMRC Netherton: return indicates capital gains form completed

A new style Capital Gains form SA108 is available for use with the Short Return (SA200). The taxpayer should make an entry at box 7.4 on the return and is required to send supporting computations with form SA108. All forms SA200 with form SA108 and computations attached will be captured and retained at the relevant processing office.

Taxpayers will return the majority of forms SA200 that require supporting capital gains details to Netherton. The SA200 Tax Return and the SA108 should be forwarded to the relevant processing office for the taxpayer.

If, exceptionally, box 7.4 is marked but neither form SA108 nor a capital gains computation is attached, the return should be forwarded to the relevant processing office. The return will then be sent back following the guidance at SAM121260 ‘Returns: individual returns: unsatisfactory individuals returns’.