HM Revenue & Customs

Capital Gains Tax 26 - Carried Interest

Enter the amount of gain from carried interest. This amount must be included in the 'Gains in the year before losses' box above'.

This amount must also be included in the 'Gains in the year before losses' box and, if you've submitted a Real Time Transaction return for the disposal of carried interest, the 'Total gains or losses on non-UK residential property or carried interest reported on Real Time Transaction returns' box.

This box will not apply in many cases.