[ɛs-eɪ108]
The SA108 is a form that can be submitted alongside an SA100 if the individual needs to declare and pay capital gains on selling assets for profit.
The SA108 is a type of tax form used in the United Kingdom for Self Assessment. It is a supplementary form used by individuals that are liable for Capital Gains tax on profit earned through selling assets for a profit.
It is a paper form and must be submitted alongside an SA100 by 31st October following the end of the tax year that the form relates to.
If an individuals submits a Self Assessment online, an SA108 is not required as the online form will include the ability to file the information there.
An example page of the SA108 from 2022/23 is shown below:
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