MOONSCAPE
TAX REPORT PACK · 2025/26SA108 HELPER
Capital Gains Supplementary Page
Totals for the cryptoassets section of a UK Self Assessment return.
TAXABLE GAIN AFTER EXEMPTION£12,810.00
After current-year losses, £1,240.00 brought-forward losses and the £3,000 allowance.
LOSSES CARRIED FORWARD£0.00
£1,240.00 brought forward, all used against this year’s gains.
1
Cryptoasset figures · boxes 14–22
Enter on form SA108 2026, page CG2 · box 18 is not in use
14Number of disposals
15Disposal proceeds
16Allowable costs (including purchase price)
17Gains in the year, before losses
Include any gains reported in box 21 in this total.
19Losses in the year
Include any losses reported in box 21 in this total.
20If you're making any claim or election, put the relevant code in the box
21Total gains or losses on the disposal of an asset of this type reported on Real Time Transaction returns
Only if reported to HMRC.
22Tax on gains in box 21 already paid
Only if reported to HMRC.
Boxes 20–22 stay blank in this example. Add a claim code or Real Time Transaction figures only when they apply to you.
2
Losses and adjustments
Enter on form SA108, boxes 45–48
Losses set against 2025/26 capital gains
45Losses brought forward and used in-year
46Income losses of 2025/26 set against gains
2025/26 capital losses · other information
47Losses available to be carried forward
48Losses used against an earlier year's gain