[CG10340] CG10340 – Returns: individuals, personal representatives, trustees
A person may be required to supply information about chargeable gains. Authority for this is in TMA70/S8. There is no requirement to make a return of capital losses but see CG15813.
Capital Gains for UK are returned on the CGT supplementary pages (form SA108) of a Self Assessment return.
In some cases returns within 30 days of the date of disposal are required where the disposal relates to an interest in UK real property e.g. from 6 April 2015 see CG73700 onwards and from 6 April 2019 see CG73920 onwards.
Full guidance on the completion of returns, including help sheets on particular subjects, can be found on the HMRC website.
The following material is focused on Self Assessment returns.