Record capital gains foreign tax credit and SWT
Add the capital gains section to the tax return as described in Record capital gains (SA108).
Use the Foreign Tax Credit & SWT tab to enter details of foreign tax and SWT for capital gains purposes. For more information, refer to HMRC's helpsheet (opens in a new tab).
Amount of chargeable gain under UK rules - enter the amount of gain that would be payable if the UK CGT rules were used to calculate the gain
Foreign tax paid - enter the foreign tax paid on the disposal.
Total Foreign Tax Credit Relief on gains - enter the foreign tax credit relief claimed.
Special Withholding Tax - enter any UK tax withheld.