Tax Report

ASSESSMENT SUMMARY15 Sep 2024 – 25 Mar 2025Tax year2024/25

Total Capital Gain

£2,470.24

Gains split by 30 Oct 2024 rate change

6 Apr – 29 Oct 2024 (10% / 20%)£663.60

30 Oct 2024 – 5 Apr 2025 (18% / 24%)£1,806.64

past yearUK Resident (full year)All bands

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	Proceeds	Costs	Gain
Cryptoassets	£11,790.00	£9,319.76	£2,470.24
Total	£11,790.00	£9,319.76	£2,470.24

SELF ASSESSMENT GUIDE

2024/25: mid-year rate change

CGT rates rose on 30 October 2024 (10%/20% → 18%/24%). For 2024/25, HMRC taxes your gains with an adjustment based on the pre/post-30 Oct split shown above.

Report your total gains on the SA108 as usual, then use HMRC’s adjustment calculator for the box 51 figure (“Adjustments to Capital Gains Tax”).

Cryptoassets

Box	What to enter	Figure
13.1	Number of disposals	8
13.2	Disposal proceeds	£11,790.00
13.3	Allowable costs	£9,319.76
13.4	Gains in the year	£2,470.24
13.5	Losses in the year	£0.00

Losses and adjustments

Box	What to enter	Figure
45	Losses brought forward & used in-year	enter manual
47	Losses available to carry forward	£0.00

SA100 UK Income

Box	What to enter	Figure
SA100	Dividends from UK companies	£54.00
SA100	UK interest	£0.00

CRYPTO DISPOSALS

HMRC Matching Rules Applied

Same Day

—

Bed & Breakfast

0.5 units

£1,200.00

Section 104 Pool

235.59 units

£8,119.76

8 disposals · 5 tickers · £15.00 fees

Ticker	Source	Date	Rule	Quantity	Proceeds	Cost	Gain
ETH	Coinbase	2024-09-15	B&B	0.5	£1,698.00	£1,200.00	£498.00
Sell: 0.5 × £3,396 = £1,698.00Cost: 0.5 × £2,400 = £1,200.00(incl. fees £2.00)Result: £1,698.00 − £1,200.00 = £498.00
BTC	Coinbase	2024-10-10	S104	0.02	£1,200.00	£1,034.40	£165.60
Sell: 0.02 × £60,000 = £1,200.00Cost: 0.02 × £51,720 = £1,034.40Result: £1,200.00 − £1,034.40 = £165.60
BTC	Coinbase	2024-11-20	S104	0.04	£2,597.00	£2,068.80	£528.20
Sell: 0.04 × £64,925 = £2,597.00Cost: 0.04 × £51,720 = £2,068.80(incl. fees £3.00)Result: £2,597.00 − £2,068.80 = £528.20
SOL	Coinbase	2025-01-10	S104	10	£1,797.00	£1,502.50	£294.50
Sell: 10 × £179.70 = £1,797.00Cost: 10 × £150.25 = £1,502.50(incl. fees £3.00)Result: £1,797.00 − £1,502.50 = £294.50
LINK	Coinbase	2025-02-25	S104	25	£373.00	£301.00	£72.00
Sell: 25 × £14.92 = £373.00Cost: 25 × £12.04 = £301.00(incl. fees £2.00)Result: £373.00 − £301.00 = £72.00
BTC	Coinbase	2025-03-10	S104	0.03	£2,158.00	£1,635.76	£522.24
Sell: 0.03 × £71,933.3333 = £2,158.00Cost: 0.03 × £54,525.3333 = £1,635.76(incl. fees £2.00)Result: £2,158.00 − £1,635.76 = £522.24
ADA	Coinbase	2025-03-20	S104	200	£169.00	£141.00	£28.00
Sell: 200 × £0.845 = £169.00Cost: 200 × £0.705 = £141.00(incl. fees £1.00)Result: £169.00 − £141.00 = £28.00
ETH	Coinbase	2025-03-25	S104	0.5	£1,798.00	£1,436.30	£361.70
Sell: 0.5 × £3,596 = £1,798.00Cost: 0.5 × £2,872.60 = £1,436.30(incl. fees £2.00)Result: £1,798.00 − £1,436.30 = £361.70
					£11,790.00	£9,319.76	£2,470.24

PORTFOLIO HOLDINGS

Current position across all years — not scoped to the tax year above.

Crypto Positions

Total Cost Basis

£12,089.24

Crypto Holdings

Coin

Weight

Last Activity

Quantity

Cost Basis

Avg Cost/Unit

BTC

36.1%

2025-03-10

0.08

£4,362.04

£54,525.45

Date	Type	Qty Change	Cost Change	Explanation
2024-05-10	BUY	+0.1	+£5,005.00	Buy 0.1 BTC at 2024-05-10
2024-07-01	BUY	+0.05 (0.1 → 0.15)	+£2,753.00£5,005.00 → £7,758.00	Buy 0.05 BTC at 2024-07-01
2024-10-10	SELL	-0.02 (0.15 → 0.13)	-£1,034.40£7,758.00 → £6,723.60	Sold 0.02 BTC at average cost
2024-11-20	SELL	-0.04 (0.13 → 0.09)	-£2,068.80£6,723.60 → £4,654.80	Sold 0.04 BTC at average cost
2025-01-25	BUY	+0.02 (0.09 → 0.11)	+£1,343.00£4,654.80 → £5,997.80	Add 0.02 BTC to pool
2025-03-10	SELL	-0.03 (0.11 → 0.08)	-£1,635.76£5,997.80 → £4,362.04	Sold 0.03 BTC at average cost

GBP

24.8%

2025-04-02

3,000

£3,000.00

£1.00

Date	Type	Qty Change	Cost Change	Explanation
2024-05-01	BUY	+5,000	+£5,000.00	Add 5000 GBP to pool
2025-04-02	TRANSFER OUT	-2,000 (5,000 → 3,000)	-£2,000.00£5,000.00 → £3,000.00	Transferred out 2000 GBP to another broker

ETH

24.1%

2025-03-25

1.015

£2,915.70

£2,872.61

Date	Type	Qty Change	Cost Change	Explanation
2024-06-05	BUY	+1	+£2,803.00	Buy 1.0 ETH at 2024-06-05
2024-06-25	BUY	+0.5 (1 → 1.5)	+£1,503.00£2,803.00 → £4,306.00	Buy 0.5 ETH at 2024-06-25
2024-07-20	BUY	+0.01 (1.5 → 1.51)	+£30.00£4,306.00 → £4,336.00	StakingReward 0.01 ETH at 2024-07-20
2025-02-15	BUY	+0.005 (1.51 → 1.515)	+£16.00£4,336.00 → £4,352.00	Add 0.005 ETH to pool
2025-03-25	SELL	-0.5 (1.515 → 1.015)	-£1,436.30£4,352.00 → £2,915.70	Sold 0.5 ETH at average cost

SOL

12.4%

2025-01-10

£1,502.50

£150.25

Date	Type	Qty Change	Cost Change	Explanation
2024-08-10	BUY	+20	+£3,005.00	Buy 20 SOL at 2024-08-10
2025-01-10	SELL	-10 (20 → 10)	-£1,502.50£3,005.00 → £1,502.50	Sold 10 SOL at average cost

LINK

2.5%

2025-02-25

£301.00

£12.04

Date	Type	Qty Change	Cost Change	Explanation
2024-12-20	BUY	+50	+£602.00	Buy 50 LINK at 2024-12-20
2025-02-25	SELL	-25 (50 → 25)	-£301.00£602.00 → £301.00	Sold 25 LINK at average cost

USDC

<0.1%

2024-09-01

£8.00

£0.80

Date	Type	Qty Change	Cost Change	Explanation
2024-09-01	BUY	+10	+£8.00	Add 10 USDC to pool

ALGO

0.0%

2024-12-05

£0.00

Date	Type	Qty Change	Cost Change	Explanation
2024-12-05	BUY	+10	+£0.00	Add 10 ALGO to pool

3,056.095

£12,089.24

INCOME SUMMARY

Total Reportable Income

£54.00

Dividends

£54.00

Interest

£0.00

Dividends

Total Dividends

£54.00

Dividend Allowance (HMRC)

£500.00

Taxable Dividends

£0.00

Ticker

Count

Gross

Withholding

Net

ETH

£46.00

£0.00

£46.00

Date	Broker	Currency	Gross	Withholding	Net
2024-07-20	Coinbase	GBP	£30.00	£0.00	£30.00
2025-02-15	Coinbase	GBP	£16.00	£0.00	£16.00
				£0.00	£46.00

USDC

£8.00

£0.00

£8.00

Date	Broker	Currency	Gross	Withholding	Net
2024-09-01	Coinbase	GBP	£8.00	£0.00	£8.00
				£0.00	£8.00

£54.00

£0.00

£54.00

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