The SA108 Capital Gains page in BrightTax now supports two modes for entering capital gains on 2025/26 Individual Tax Returns. You can continue to use consolidated entry — entering a single total for each category — or switch to the new per-disposal mode, where each disposal is entered as a separate line item with full detail. BrightTax calculates the SA108 summary totals automatically from your individual entries.

To switch modes, use the button on the SA108 page to toggle between consolidated and per-disposal entry. You can switch at any time — but switching from per-disposal back to consolidated will clear the disposal list.

Adding a Disposal

1. Open the Individual Tax Return in BrightTax, switch to Edit mode, and navigate to the SA108 Capital Gains page.
2. Click the button to switch to Per-Disposal mode.
3. Click Add Disposal.
4. Select the asset type from the dropdown — for example, listed shares, unlisted shares, UK residential property, or other assets.
5. Enter the disposal details:
   • Acquisition date — when the asset was originally acquired.
   • Disposal date — when the asset was sold or otherwise disposed of.
   • Proceeds — the sale proceeds or market value at disposal.
   • Allowable costs — acquisition cost plus any enhancement expenditure and allowable disposal costs.
6. Add any applicable reliefs — see the reliefs section below.
7. Click Save. The disposal is added to your list and BrightTax updates the SA108 summary totals automatically.
8. Repeat for each disposal.

Entering Reliefs in Per-Disposal Mode

For each disposal you can record the following reliefs where applicable:

• Business Asset Disposal Relief (BADR) — tick the BADR flag on qualifying business asset disposals. BADR gains are automatically routed to the appropriate SA108 section. BADR and Investors' Relief cannot both apply to the same disposal.
• Investors' Relief — tick where applicable. Cannot be combined with BADR on the same disposal.
• Other reliefs — enter the relief code and amount where a specific relief applies — for example, Negligible Value Claims or Other Claims.
• NRCGT (Non-Resident Capital Gains Tax) — tick if this is a direct residential NRCGT disposal. You must also confirm that a UK property return was submitted for this disposal.

In per-disposal mode, BrightTax calculates the following for each disposal and for the SA108 summary:

• Allowable gain or loss — proceeds minus allowable costs
• Gain or loss after reliefs — applying the relief amounts entered
• Net gain or loss — after losses deducted
• SA108 summary box totals — aggregated automatically from all disposals
• BADR gains — routed to the correct SA108 section automatically
• NRCGT amounts — routed to the separate NRCGT section automatically

When you print the tax return in per-disposal mode, the print output includes:

• A per-disposal schedule showing all individual disposals — asset type, description, acquisition date, disposal date, proceeds, allowable costs, gain or loss, reliefs, and net gain or loss
• The standard SA108 summary boxes — identical to consolidated mode output

In consolidated mode, the print output is unchanged from previous behaviour — the standard SA108 summary only.

When you roll forward to the following year's return:

• The disposal list is cleared — the next year starts with an empty list, as each year's disposals are different.
• The entry mode is retained — if you were in per-disposal mode, the next year's return opens in per-disposal mode.
• Box-level carry-forwards are preserved correctly — losses brought forward (Box 47 to Box 45e), NRCGT losses brought forward, and BADR/ER lifetime allowance used to date all carry forward in both modes.

Q: Do I have to use per-disposal mode?

A: No. Consolidated entry is still available and remains the default. Use per-disposal mode when you want to record individual disposals with full detail, or where reliefs like BADR apply to specific disposals.

Q: Can I mix consolidated and per-disposal entries?

A: No. You are in either consolidated or per-disposal mode for the entire SA108 — you cannot mix the two on the same return.

Q: Is there a limit on the number of disposals I can enter?

A: There is no stated limit on the number of disposals.

Q: Can I use per-disposal mode for Partnership Tax Returns?

A: No. Per-disposal entry is available on Individual Tax Returns (SA108) for the 2025/26 tax year only. Partnership returns use the standard consolidated SA108 entry.

Q: The SA108 totals are greyed out in per-disposal mode — is this correct?

A: Yes. In per-disposal mode the SA108 summary totals are calculated automatically by BrightTax and are read-only. Enter your figures at the disposal level and the totals update automatically.