Tax Report

ASSESSMENT SUMMARY15 Sep 2025 – 15 Jan 2026Tax year2025/26

Total Capital Gain
£332.31
ready to fileUK Resident (full year)All bands
Asset classProceedsCostsGain
Stocks£6,812.52£6,480.20£332.31
Total£6,812.52£6,480.20£332.31

SELF ASSESSMENT GUIDE

Listed shares and securities

BoxWhat to enterFigure
23Number of disposals2
24Disposal proceeds£6,812.52
25Allowable costs£6,480.20
26Gains in the year, before losses£332.31
27Losses in the year£0.00

Losses and adjustments

BoxWhat to enterFigure
45Losses brought forward & used in-yearenter manual
47Losses available to carry forward£0.00

SA100 UK Income

BoxWhat to enterFigure
SA100Dividends from UK companies£0.00
SA100UK interest£0.00

SA106 Foreign income

CountryGrossForeign taxCountry rateFTCRTaxable
IE (check code)£212.25£0.00——£212.25
IRL£66.91£0.00——£66.91
USA£18.65£0.00——£18.65
Box 6£297.81

Your foreign dividends total £300 or less — if they're your only foreign income, you can report them on the SA100 main return instead of these SA106 pages.

STOCK DISPOSALS

HMRC Matching Rules Applied

Same Day

—

—

Bed & Breakfast

—

—

Section 104 Pool

75 shares

£6,480.20

2 disposals · 2 tickers · £1.87 fees
AAPLIBKR2025-09-15S10425£3,617.61£3,371.47£246.13
Sell: 25 × £144.7044 = £3,617.61($194.96 @ 0.7422)net of £0.74 feesCost: 25 × £134.8588 = £3,371.47($175.02 @ ~0.7705 avg)incl. £0.39 feesResult: £3,617.61 − £3,371.47 = £246.13
VUSAIBKR2026-01-15S10450£3,194.91£3,108.73£86.18
Sell: 50 × £63.8982 = £3,194.91($85.17 @ 0.7502)net of £1.13 feesCost: 50 × £62.1746 = £3,108.73incl. £0.58 feesResult: £3,194.91 − £3,108.73 = £86.18
£6,812.52£6,480.20£332.31

PORTFOLIO HOLDINGSAll years

Stock Positions
3
Total Cost Basis
£10,225.59

Stock Holdings

VWRL​ERI36.6%2025-06-3050£3,745.39£74.91
DateTypeQty ChangeCost ChangeExplanation
2025-05-20BUY+50+£3,700.74Add 50 VWRL to pool
2025-06-30ERI ADJUSTMENT+0 (50 → 50)+£44.65£3,700.74 → £3,745.39ERI for VWRL (ISIN IE00BFMXXD54):50 units × 1.197605 × 0.745601FX = 44.65
AAPL33.0%2025-09-1525£3,371.47$4,375.50£134.86$175.02
DateTypeQty ChangeCost ChangeExplanation
2025-04-10BUY+50+£6,742.95Buy 50 AAPL at 2025-04-10
2025-09-15SELL-25 (50 → 25)-£3,371.48£6,742.95 → £3,371.47Sold 25 AAPL at average cost
VUSA​ERI30.4%2026-01-1550£3,108.73£62.17
DateTypeQty ChangeCost ChangeExplanation
2025-04-15BUY+100+£6,049.85Buy 100 VUSA at 2025-04-15
2025-06-30ERI ADJUSTMENT+0 (100 → 100)+£167.61£6,049.85 → £6,217.46ERI for VUSA (ISIN IE00BK5BQT80):100 units × 2.247918 × 0.745601FX = 167.60
2026-01-15SELL-50 (100 → 50)-£3,108.73£6,217.46 → £3,108.73Sold 50 VUSA at average cost
125£10,225.59

INCOME SUMMARY

Total Reportable Income
£297.81
Dividends
£297.81
Interest
£0.00
ERI
£212.25
included in dividends / interest

Dividends

Total Dividends
£297.81Includes £212.25 ERI
Dividend Allowance (HMRC)
£500.00
Taxable Dividends
£0.00
TickerCountGrossWithholdingNet
AAPL2£18.65$25.00£0.00$0.00£18.65$25.00
DateBrokerCurrencyGrossWithholdingNet
2025-05-15IBKRUSD£9.42$12.50 @ 0.7535£0.00$0.00£9.42$12.50
2025-08-15IBKRUSD£9.23$12.50 @ 0.7385£0.00$0.00£9.23$12.50
£0.00$0.00£18.65$25.00
VUSA2£49.10$66.00£0.00$0.00£49.10$66.00
DateBrokerCurrencyGrossWithholdingNet
2025-06-15IBKRUSD£23.86$32.00 @ 0.7456£0.00$0.00£23.86$32.00
2025-09-15IBKRUSD£25.24$34.00 @ 0.7422£0.00$0.00£25.24$34.00
£0.00$0.00£49.10$66.00
VWRL1£17.81$24.00£0.00$0.00£17.81$24.00
DateBrokerCurrencyGrossWithholdingNet
2025-09-20IBKRUSD£17.81$24.00 @ 0.7422£0.00$0.00£17.81$24.00
£0.00$0.00£17.81$24.00
5£85.56$115.00£0.00$0.00£85.56$115.00

Excess Reportable IncomeView full ERI reference table →

Total ERI
£212.25
Taxed as Dividends
£212.25
Funds
2
TickerISINDateAmount
VUSAIE00BK5BQT802025-12-30£167.60$224.79 @ 0.7456
USD 2.2479/unit× 100 shares@ 0.7456
→£167.60
VWRLIE00BFMXXD542025-12-30£44.65$59.88 @ 0.7456
USD 1.1976/unit× 50 shares@ 0.7456
→£44.65
£212.25$284.67
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Reference calculations, not tax advice — check the figures before you file.