Calculate Excess Reportable Income,
Automatically.

Excess Reportable Income (ERI) is income a reporting offshore fund has earned but not paid out. HMRC treats it as yours anyway: you are taxed on it as income even though nothing reached your account. Accumulating ETFs domiciled in Ireland or Luxembourg are the common case — the dividends they receive are reinvested inside the fund, so the only way HMRC can tax that income is to declare it as ERI. The fund publishes a figure per share or per unit at the end of each reporting period, and you multiply it by the number of units you held on that date.

Only offshore funds with HMRC reporting-fund status, and in practice mostly accumulating share classes. A distributing share class pays its income out as a dividend and usually reports little or no excess. UK-domiciled funds and UK unit trusts never have ERI — they are not offshore. The lookup on this page covers eight providers that publish their figures in a usable form: iShares, Vanguard, BlackRock, Invesco, VanEck, Amundi, State Street (SPDR) and Xtrackers. If your fund is not an offshore reporting fund, there is no ERI to find.

On the distribution date, which is six months after the end of the fund’s reporting period. Month ends map to month ends, so a period closing on the last day of a month distributes on the last day of the month six later. That is the date the income is treated as arising, so it falls into the tax year containing the distribution date rather than the year the period ended in — frequently a different one. It is also the exchange rate date: a figure published in USD or EUR is converted to sterling at the distribution date, not at the period end.

No. ERI only applies to holdings in a taxable general investment account. Inside a stocks and shares ISA or a SIPP there is nothing to report and nothing to pay, which is why the same ETF can be entirely tax-free in one wrapper and generate a reportable income figure in another. Only enter holdings from your taxable account.

It raises it. Because you have already been taxed on the excess as income, the same money must not be taxed a second time as a capital gain, so the amount is added to the cost of your Section 104 pool. A £120 excess on a holding with a £4,000 pool cost leaves you with a £4,120 pool cost, and a correspondingly smaller gain when you sell. Miss the uplift and you over-state your gain and over-pay Capital Gains Tax.

Two things to check. First, the reporting period: the data starts at different dates for different providers, so a share class can be present for recent periods and absent for older ones. Second, the provider: some publish reports we cannot obtain for the UK market, and we leave those periods out rather than guess at a figure that would understate your pool cost. Where a period is missing, the report flags a coverage gap instead of silently treating the excess as zero, and you can take the figure from the fund’s own Report to Participants and enter it by hand.

From each fund provider’s own published reporting-fund disclosures, linked under the table. The figures are transcribed as published, per ISIN and per reporting period, in the currency the provider used. The full set is downloadable as a CSV. The figures are refreshed roughly twice a year, as providers publish, and a provider’s report is the authority if the two ever disagree.