Tax Report

ASSESSMENT SUMMARY

Tax Year2024/2515 Sep 2024 – 25 Mar 2025

Total Capital Gain

£2,470.24

UK Resident (full year)

This report has 1 warning and 1 note — review before filing

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

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

Cryptoasset Holdings (Section 104 Pools)

Ticker

Quantity

Total Cost

Avg Cost per Share

ETH(5 changes, last: 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

LINK(2 changes, last: 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

GBP(2 changes, last: 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

BTC(6 changes, last: 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

SOL(2 changes, last: 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

USDC(1 changes, last: 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(1 changes, last: 2024-12-05)

£0.00

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

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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