UK CGT Calculator for Vanguard

The Client Transaction Listing from Documents → Report generator, as the .xlsx downloads. Every tab is read: the General Account produces the report, and ISA, Junior ISA, SIPP and Summary tabs are skipped and named. Set the date range from your first buy, not from 6 April: the cost of what you sell comes from your whole buying history (HS284).

In a General Account, yes, once the tax year’s gains go above the £3,000 annual exempt amount. Gains inside a Stocks and Shares ISA, Junior ISA or SIPP are tax-free, which is why those tabs of the workbook are left out.

Yes. Vanguard charges it on a live quote-and-deal ETF trade, on a cash row of its own, so the fee is paired with its trade by date, fund and side. It is an incidental cost of the deal (TCGA92 s38): added to the cost of a buy and taken off the proceeds of a sale. Bulk-dealt ETFs and Vanguard’s own funds carry no fee, and a fee row with no trade to claim it is reported.

No. The platform fee is a cost of holding the account, not of buying or selling a fund, so it never enters a pool. Deposits, withdrawals and bank transfers are passed over the same way.

Both are read, and the Cash Transactions table decides. Its date is the day you dealt, which is the date HMRC uses (TCGA 1992 s28), and its Amount is the money that moved. The Investment Transactions table settles two days later and rounds the price to four decimals, so its copy of each trade is dropped and the price is always amount divided by quantity.

Yes. The file carries no ISIN, so each Vanguard fund is resolved to its ISIN from Vanguard’s own fund list, and the excess reportable income for each reporting date is taxed as income and added to the pool cost, so a later gain is not overstated. A name that could be one of several share classes is left unresolved and warned about; add the ISIN on the edit page. Vanguard’s UK-domiciled funds, such as LifeStrategy, report no ERI.

Yes. A DIV row is a dividend at the sterling amount Vanguard paid, and Cash Account Interest is UK savings interest for the SA100, set against your personal savings allowance. Neither is a capital gain.

The sale is matched to the buy-back rather than to your Section 104 pool (HS284), and a sale on the day of a buy is matched to that buy first. The High Dividend Yield ETF in the example, sold on 18 November and bought back on 2 December, is matched that way.

As they are. Vanguard prices its own funds in units to four decimal places, and a part-sale takes its share of the pool cost at average cost, so 14.1439 units sold out of 28.3447 carry exactly that fraction of what they cost.

Yes, at market value: a Bed & ISA is a sale for CGT even though no cash reaches you. The workbook does not record it as a trade, so a row that names a holding and a transfer is flagged with the date and quantity, and any row that cannot be read is named rather than dropped. Add the sale on the edit page at that day’s price.

Because it did not add up. Vanguard’s running Balance column is checked row by row, and the Cost footer against the trades: a sheet that is out by a penny is refused by name rather than turned into a report we cannot stand behind. Open the workbook, save the account tab as a CSV with both tables in it, and upload that; a hand-saved CSV is only warned about.

Yes. Upload the files together. An ETF is one pool however many brokers hold it, so the S&P 500 ETF at Vanguard and at Trading 212 are costed as one holding, and the 30-day rule runs across both. A Vanguard fund with no ticker is pooled under its name.