UK CGT Calculator for Interactive Investor

The Transaction history CSV of your Trading Account: Portfolio, then Transaction history, then the download icon above the table. It is a cash ledger with Date, Settlement Date, Symbol, Sedol, Quantity, Price, Description, Debit and Credit columns: trades, dividends, coupons and interest are read from it, payments in and out are skipped. Start the export from your first buy, not from 6 April: the cost of what you sell comes from your whole buying history (HS284).

In a Trading Account, yes, once the tax year’s gains go above the £3,000 annual exempt amount. Gains inside a Stocks and Shares ISA or a SIPP are tax-free. The file never says which account it came from, so an ISA or SIPP subscription paid into the account turns into a warning that the export is very likely the wrapper, not the dealing account.

In the cash. The file has no fee column: the Debit on a buy is what left your account, shares plus stamp duty plus the charge, and the Credit on a sale is what arrived after the charge. Both are taken as they stand, so the 200 Shell bought at £24.61 cost £4,950.60, not £4,922, and the gain already allows for every charge (CG15250).

Yes. The file carries no ISIN, so one is built from the SEDOL and checked against the DMO register. A gilt’s gain or loss is kept out of the total under TCGA 1992 s115, and its coupon, which ii books as a Div row, is savings interest for the SA100, not a dividend. A gilt fund is not a gilt and is taxed like any other fund.

Trade date. HMRC dates a disposal to the day the contract is made (TCGA 1992 s28), so the Settlement Date column is ignored. A sale traded on 3 April and settled on 7 April belongs to the year that ends on 5 April.

A fund row shows n/a in the Symbol column, so the holding is keyed on its SEDOL and every row with that SEDOL is one Section 104 pool. When the Quantity column has been rounded to a whole number, the exact unit count is read from the front of the Description instead.

Interest on uninvested cash is UK savings interest, listed for the SA100 against your personal savings allowance. In the example the twelve monthly rows come to £72.36, and with the two gilt coupons the SA100 interest figure is £691.12. It is not a capital gain.

It is listed, not taxed. A row such as 1500 U.S. DOLLARS .74 is read as a currency purchase and the sale back to sterling as a currency sale; the pair appears in the FX Conversions section with its own gain, marked not chargeable for an individual (TCGA 1992 s252) and left out of your total.

The sale in the Trading Account, which is a disposal like any other. The ISA purchase is in the ISA’s own file and outside CGT, so it is not needed. The subscription row that moved the cash into the ISA is skipped, and because it leaves the account it marks the file as the dealing account, not the wrapper.

A Scheme of Arrangement cash-out is booked as a disposal. ii omits the share count on that row, so it is sized from the shares your uploaded buys show held on that date; if none are in the file the report warns and asks you to check the figure. Other corporate action rows are flagged with a warning and the line number. ii has no options or short selling, so neither appears.

Not automatically. ERI is matched on the fund’s ISIN, and the only ISINs derived from the file are those of gilts. Add the ISIN to the holding on the edit page and the reported income is taxed as income and added to the pool cost (see the ERI chapter).

No. Upload both files together and rows that describe the same trade are kept once, even when ii has printed the price to a different number of decimals in the second export.

Yes. Upload the files together. A share carries its ticker in the Symbol column, so Shell at ii and at another broker is one Section 104 pool and the 30-day rule runs across them. A fund keyed on its SEDOL stays a separate pool from the same fund named differently elsewhere; give both the same name on the edit page to merge them.

If you still hold something you bought before this tax year, yes. Its cost is in the earlier rows, and without them the first sale of the holding has nothing to match and is left out with a warning. Set the date range of one export to cover everything, from the first buy to today.