Capital Gains Tax 05 - Are your total chargeable gains before deducting losses more than £12,300

If your chargeable gains before deducting losses total more than £12,300, choose 'Yes', otherwise, choose 'No'.

You must fill in the capital gains pages and attach your computations if in the tax year losses are deducted from your chargeable gains and your total chargeable gains before deducting losses are more than £12,300.

In working out your total chargeable gains include any gains attributed to you, for example, because you're a settlor or beneficiary of a non-UK Trust, or in certain cases where you're a member of a non-UK resident company, and any gains of earlier years becoming taxable in this tax year.

For further guidance and information, go to Self Assessment: Capital gains summary (SA108).