Tax Report

ASSESSMENT SUMMARY

Tax Year2025/2615 Sep 2025 – 15 Jan 2026

Total Capital Gain

£332.31

UK Resident (full year)

This report has 1 note — review before filing

	Proceeds	Costs	Gain
Stocks	£6,812.52	£6,480.20	£332.31
Total	£6,812.52	£6,480.20	£332.31

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

Ticker	Source	Date	Rule	Quantity	Proceeds	Cost	Gain
AAPL	IBKR	2025-09-15	S104	25	£3,617.61	£3,371.47	£246.13
Sell: 25 × £144.7044 = £3,617.61($195 @ 0.7422)Cost: 25 × £134.8588 = £3,371.47(incl. fees £0.74)Result: £3,617.61 − £3,371.47 = £246.13
VUSA	IBKR	2026-01-15	S104	50	£3,194.91	£3,108.73	£86.18
Sell: 50 × £63.8982 = £3,194.91($85.20 @ 0.7502)Cost: 50 × £62.1746 = £3,108.73(incl. fees £1.13)Result: £3,194.91 − £3,108.73 = £86.18
					£6,812.52	£6,480.20	£332.31

Section 104 Pool Holdings

Ticker

Quantity

Total Cost

Avg Cost per Share

VUSA ERI(3 changes, last: 2026-01-15)

£3,108.73

£62.17

Date	Type	Qty Change	Cost Change	Explanation
2025-04-15	BUY	+100	+£6,049.85	Buy 100 VUSA at 2025-04-15
2025-06-30	ERI ADJUSTMENT	+0 (100 → 100)	+£167.61£6,049.85 → £6,217.46	ERI adjustment for VUSA (ISIN IE00BK5BQT80):100 units × 2.2479179339 × 0.7456009543692216FX = 167.60497568595287968232522400
2026-01-15	SELL	-50 (100 → 50)	-£3,108.73£6,217.46 → £3,108.73	Sold 50 VUSA at average cost

AAPL(2 changes, last: 2025-09-15)

£3,371.47

£134.86

Date	Type	Qty Change	Cost Change	Explanation
2025-04-10	BUY	+50	+£6,742.95	Buy 50 AAPL at 2025-04-10
2025-09-15	SELL	-25 (50 → 25)	-£3,371.48£6,742.95 → £3,371.47	Sold 25 AAPL at average cost

VWRL ERI(2 changes, last: 2025-06-30)

£3,745.39

£74.91

Date	Type	Qty Change	Cost Change	Explanation
2025-05-20	BUY	+50	+£3,700.74	Add 50 VWRL to pool
2025-06-30	ERI ADJUSTMENT	+0 (50 → 50)	+£44.65£3,700.74 → £3,745.39	ERI adjustment for VWRL (ISIN IE00BFMXXD54):50 units × 1.1976052717 × 0.7456009543692216FX = 44.64678167685654681927543600

PORTFOLIO HOLDINGS

Stock Positions

Total Cost Basis

£10,225.59

Stock Holdings

Ticker	Weight	Last Activity	Quantity	Cost Basis	Avg Cost/Share
VWRL ERI	36.6%	2025-06-30	50	£3,745.39	£74.91
AAPL	33.0%	2025-09-15	25	£3,371.47	£134.86
VUSA ERI	30.4%	2026-01-15	50	£3,108.73	£62.17
			125	£10,225.59

INCOME SUMMARY

Total Reportable Income

£510.06

Dividends

£297.81

Interest

£0.00

ERI

£212.25

Dividends

Total Dividends

£297.81

Dividend Allowance (HMRC)

£500.00

Taxable Dividends

£0.00

Ticker

Count

Gross

Withholding

Net

AAPL

£18.65

£0.00

£18.65

Date	Broker	Currency	Gross	Withholding	Net
2025-05-15	IBKR	USD	£9.42	£0.00	£9.42
2025-08-15	IBKR	USD	£9.23	£0.00	£9.23
				£0.00	£18.65

VUSA

£49.10

£0.00

£49.10

Date	Broker	Currency	Gross	Withholding	Net
2025-06-15	IBKR	USD	£23.86	£0.00	£23.86
2025-09-15	IBKR	USD	£25.24	£0.00	£25.24
				£0.00	£49.10

VWRL

£17.81

£0.00

£17.81

Date	Broker	Currency	Gross	Withholding	Net
2025-09-20	IBKR	USD	£17.81	£0.00	£17.81
				£0.00	£17.81

£85.56

£0.00

£85.56

Excess Reportable Income

Total ERI

£212.25

Taxed as Dividends

£212.25

Funds

Ticker	ISIN	Date	Amount
VUSA	IE00BK5BQT80	2025-12-30	£167.60
USD 2.2479/unit× 100 shares@ 0.7456 →£167.60
VWRL	IE00BFMXXD54	2025-12-30	£44.65
USD 1.1976/unit× 50 shares@ 0.7456 →£44.65
			£212.25

ERI rates sourced from our reference database. View full ERI reference table →

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