Taxopedia › S › SA108S · GlossarySA108Supplementary SA page for Capital Gains Tax. The SA108 reports capital gains (and losses) for the year — share disposals, crypto, second-home sales, business asset sales.Related termsCapital Gains Tax (CGT)UK tax on profits from selling chargeable assets — 18% basic, 24% higher (2025/26).← Back to all terms Stop dreading tax. Start ignoring it.Get a fixed-fee quote in 60 seconds. No signup, no card, no sales call. We'll just tell you what it'll cost and how fast we can file it.Get my free quoteCall +44 7799 123045