Tax Report

ASSESSMENT SUMMARY17 Sep – 12 Dec 2025Tax year2025/26

Total Capital Gain
£4,775.43
Taxable after allowance
£1,775.43
ready to fileUK Resident (full year)All bands

Add your annual income in the editor for a single income-tax figure. Learn more →

Asset classProceedsCostsGain
Stocks£22,775.43£18,000.00£4,775.43
Total£22,775.43£18,000.00£4,775.43

SELF ASSESSMENT GUIDE

Listed shares and securities

BoxWhat to enterFigure
23Number of disposals6
24Disposal proceeds£22,775.43
25Allowable costs£18,000.00
26Gains in the year, before losses£4,800.04
27Losses in the year£24.61

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£30.67
SA100UK interest£342.78

SA106 Foreign income

CountryGrossForeign taxCountry rateFTCRTaxable
IRL£133.51£0.00——£133.51
KY (check code)£53.12£0.00——£53.12
USA£21.35£3.1915%X£21.35
Box 6£207.98

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

592.7983 shares

£18,000.00

6 disposals · 6 tickers · £31.27 fees
LYFTT2122025-09-17S104176.1683£2,923.71£2,000.00£923.71
Sell: 176.1683 × £16.5961 = £2,923.71net of £4.39 feesCost: 176.1683 × £11.3528 = £2,000.00incl. £3.00 feesResult: £2,923.71 − £2,000.00 = £923.71
PAGT2122025-09-17S104225.5014£1,975.39£2,000.00£-24.61
Sell: 225.5014 × £8.76 = £1,975.39Cost: 225.5014 × £8.8691 = £2,000.00incl. £9.95 feesResult: £1,975.39 − £2,000.00 = £-24.61
GOOGLT2122025-09-25S10439.5228£7,274.19£5,000.00£2,274.19
Sell: 39.5228 × £184.0504 = £7,274.19net of £10.93 feesCost: 39.5228 × £126.5092 = £5,000.00incl. £7.49 feesResult: £7,274.19 − £5,000.00 = £2,274.19
MSFTT2122025-09-25S10414.6343£5,565.42£5,000.00£565.42
Sell: 14.6343 × £380.3002 = £5,565.42net of £8.36 feesCost: 14.6343 × £341.6635 = £5,000.00incl. £7.49 feesResult: £5,565.42 − £5,000.00 = £565.42
GMABT2122025-12-12S104123.4292£2,921.70£2,000.00£921.70
Sell: 123.4292 × £23.6711 = £2,921.70net of £4.41 feesCost: 123.4292 × £16.2036 = £2,000.00incl. £2.99 feesResult: £2,921.70 − £2,000.00 = £921.70
LULUT2122025-12-12S10413.5423£2,115.02£2,000.00£115.02
Sell: 13.5423 × £156.1785 = £2,115.02net of £3.18 feesCost: 13.5423 × £147.6851 = £2,000.00incl. £3.00 feesResult: £2,115.02 − £2,000.00 = £115.02
£22,775.43£18,000.00£4,775.43

PORTFOLIO HOLDINGSAll years

Stock Positions
4
Total Cost Basis
£41,088.12

Stock Holdings

JEPI61.1%2025-12-031,348.125£25,088.12£18.61
DateTypeQty ChangeCost ChangeExplanation
2025-12-03BUY+1,348.125+£25,088.12Add 1348.125… JEPI to pool
BRK.B24.3%2025-05-3026.7618£10,000.00£373.67
DateTypeQty ChangeCost ChangeExplanation
2025-05-30BUY+26.7618+£10,000.00Add 26.7618… BRK.B to pool
CLS9.7%2025-05-3047.9512£4,000.00£83.42
DateTypeQty ChangeCost ChangeExplanation
2025-05-30BUY+47.9512+£4,000.00Add 47.9512… CLS to pool
PAGS4.9%2025-06-05297.2903£2,000.00£6.73
DateTypeQty ChangeCost ChangeExplanation
2025-06-05BUY+297.2903+£2,000.00Add 297.2902… PAGS to pool
1,720.1283£41,088.12

INCOME SUMMARY

Total Reportable Income
£581.43
Dividends
£238.65
Interest
£342.78

Dividends

Total Dividends
£238.65
Dividend Allowance (HMRC)
£500.00
Foreign Tax Credit (cap)
£3.20Credited per band below · HMRC
Taxable Dividends
£0.00
TickerCountGrossWithholdingNet
GOOGL2£12.34$16.58£1.84$2.48£10.50$14.10
DateBrokerCurrencyTreaty CountryGrossWH RateWithholdingNet
2025-06-16T212USDUSA£6.18$8.29 @ 0.745614.9%£0.92$1.24£5.26$7.05
2025-09-15T212USDUSA£6.16$8.29 @ 0.742214.9%£0.92$1.24£5.24$7.05
£1.84$2.48£10.50$14.10
JEPI1£133.51$177.95£0.00$0.00£133.51$177.95
DateBrokerCurrencyGrossWithholdingNet
2026-01-08T212USD£133.51$177.95 @ 0.7502£0.00$0.00£133.51$177.95
£0.00$0.00£133.51$177.95
MSFT1£9.01$12.14£1.35$1.82£7.66$10.32
DateBrokerCurrencyTreaty CountryGrossWH RateWithholdingNet
2025-09-11T212USDUSA£9.01$12.14 @ 0.742215.0%£1.35$1.82£7.66$10.32
£1.35$1.82£7.66$10.32
PAG1£30.67£0.00£30.67
DateBrokerCurrencyGrossWithholdingNet
2025-07-25T212GBP£30.67£0.00£30.67
£0.00£30.67
PAGS2£53.12$71.34£0.00$0.00£53.12$71.34
DateBrokerCurrencyGrossWithholdingNet
2025-08-15T212USD£26.35$35.67 @ 0.7385£0.00$0.00£26.35$35.67
2025-11-03T212USD£26.77$35.67 @ 0.7503£0.00$0.00£26.77$35.67
£0.00$0.00£53.12$71.34
7£238.65£3.19£235.46

Interest

Within Personal Savings Allowance (£1,000.00 for basic rate taxpayers). HMRC reference

Total Interest
£342.78
UK Interest
£342.78
Foreign Interest
£0.00
MonthBrokerCurrencyTypeAmount
2025-05T212GBPUK£21.06
2025-06T212GBPUK£36.24
2025-07T212GBPUK£32.55
2025-08T212GBPUK£26.06
2025-09T212GBPUK£37.12
2025-10T212GBPUK£84.00
2025-11T212GBPUK£81.64
2025-12T212GBPUK£18.40
2026-01T212GBPUK£5.18
2026-04T212GBPUK£0.53
£342.78

Tax by Income Band

Estimated tax based on UK income tax bands. Your actual liability depends on your total income. HMRC rates

Basic Rate
Int 20%: £0.00
PSA: £1,000.00
Higher Rate
Int 40%: £0.00
PSA: £500.00
Additional Rate
Int 45%: £154.25

Foreign Tax Credit Relief

Foreign tax credited against your UK tax at each band, so the same income isn’t taxed twice. How we calculate this →

SA106 box 2 is whichever band applies to you — see the Self Assessment guide →

Basic Rate
£0.00
Higher Rate
£0.00
Additional Rate
£0.00
CountryCurrencyCountry RateDividendsForeign Tax PaidBasicHigherAdditional
USAUSD15%£21.36£3.20£0.00£0.00£0.00
Something doesn't look right?Let us know — and get a discount coupon v1.34

Reference calculations, not tax advice — check the figures before you file.