Capital Gains Tax 19 - Gains in the year before losses

Enter the total figure of all gains on residential property, and carried interest. This figure should be the gains after any reliefs, claims or elections have been taken into account but before any losses are deducted.

Do not deduct the 'annual exempt amount', you'll get this automatically.

You must include any gains reported on Capital Gains Tax UK Property Disposal returns and Real Time Transaction returns in the year.

You will be asked later to enter your total losses, if any.

Do not include any gains subject to non-resident Capital Gains Tax, these go in the 'Non-resident Capital Gains Tax (NRCGT) on UK property or land and indirect disposals' section.