UK CGT Calculator for Freetrade

The activity export from the app: Activity tab, the download icon, All Activity. One file covers the account from its first day, which is what the calculation needs: the cost of the shares you sell comes from your whole buying history (HS284), not from one tax year. The older Total Amount layout and the 2026 Total Amount in Account Currency layout are both read.

The General Investment Account. Gains inside an ISA or SIPP are tax-free, and the export has no column saying which account it came from, so select the GIA in the app before you export. In the GIA, Capital Gains Tax is due once the year’s gains pass the £3,000 annual exempt amount.

None for the trade. Freetrade settles in pounds and writes the sterling total on every row; that is what you paid or received, so it is used as it stands. Dividends are different: the file states them in the share’s currency, so a dollar dividend is converted at HMRC’s monthly rate for its month.

Inside the sterling total. Stamp duty on a UK buy and the FX fee on a US trade each have their own column, and the total already includes them, so a buy’s cost is up by the fee and a sale’s proceeds are down by it. Both are allowable costs (TCGA92 s38); nothing is added twice.

A FREESHARE_ORDER row joins the pool at nil cost whatever value the file shows, so the whole sale price is gain when it goes. If you have grounds for a different cost, change it on the edit page.

A gilt is exempt from Capital Gains Tax (TCGA92 s115), so its sale is listed but never adds to the gain. The price in the file is dirty: the accrued interest above nominal × clean price is separated from the gilt’s cost and treated under the Accrued Income Scheme. The INTEREST rows for the coupons are UK savings income against your Personal Savings Allowance, not dividends.

INTEREST_FROM_CASH is savings income, set against the Personal Savings Allowance. SHARE_LENDING_INCOME is other income for SA100 box 17, not interest. Monthly statements, tax certificates and share-lending statements are skipped; any row type not on the list is named in a warning with its line number rather than dropped in silence.

Before. The Dividend Gross Distribution Amount is what is taxed, in the dividend’s own currency, and the withheld amount, under either column name Freetrade has used, is kept for Foreign Tax Credit Relief on SA106. A UK dividend in pounds has no gross column, so the cash credited is used.

They are not in the export. A split, merger or spin-off shows up only as a changed quantity, so adjust the pool on the edit page; the holdings table shows every pool’s history. Freetrade support can supply a statement of the event.

Yes. Upload the files together. Freetrade rows carry the ticker and the ISIN, so a company held at two brokers is one pool and the 30-day rule runs across them. The ISIN is also how an Irish ETF such as VUSA or VWRL is looked up for excess reportable income (see the ERI chapter).