Tax Report

ASSESSMENT SUMMARY27 May 2025 – 25 Mar 2026Tax year2025/26

Total Capital Gain
£8,667.04
Taxable after allowance
£5,667.04
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£56,859.06£48,281.30£8,577.75
Options£6,698.79£6,609.48£89.29
Total£63,557.85£54,890.78£8,667.04

SELF ASSESSMENT GUIDE

Listed shares and securities

BoxWhat to enterFigure
23Number of disposals11
24Disposal proceeds£56,859.06
25Allowable costs£48,281.30
26Gains in the year, before losses£9,521.67
27Losses in the year£943.92

Other property, assets and gains

BoxWhat to enterFigure
14Number of disposals12
15Disposal proceeds£6,698.79
16Allowable costs£6,609.48
17Gains in the year, before losses£3,508.60
19Losses in the year£3,419.31

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£159.90
SA100UK interest£0.00

SA106 Foreign income

CountryGrossForeign taxCountry rateFTCRTaxable
USA£245.67£36.8815%X£245.67
Box 6£245.67

Interest from overseas savings

CountryGrossForeign taxCountry rateFTCRTaxable
USD (enter code)£769.86£0.00——£769.86
Box 4£769.86

STOCK DISPOSALS

HMRC Matching Rules Applied

Same Day

20 shares

£4,921.71

Bed & Breakfast

50 shares

£8,609.63

Section 104 Pool

320 shares

£34,749.96

11 disposals · 10 tickers · £8.30 fees
TSLAIBKR2025-06-24Same Day20£5,143.90£4,921.71£222.19
Sell: 20 × £257.195 = £5,143.90($344.95 @ 0.7456)net of £0.75 feesCost: 20 × £246.0855 = £4,921.71($330.05 @ 0.7456)incl. £0.75 feesResult: £5,143.90 − £4,921.71 = £222.19
NVDAIBKR2025-07-18S104100£12,125.67£7,205.00£4,920.66
Sell: 100 × £121.2567 = £12,125.67net of £0.01 feesCost: 100 × £72.05 = £7,205.00($93.51 @ ~0.7705 avg)Result: £12,125.67 − £7,205.00 = £4,920.66
MSFTIBKR2025-10-06S10410£3,736.35£3,005.34£731.01
Sell: 10 × £373.635 = £3,736.35($509.90 @ 0.7328)net of £0.73 feesCost: 10 × £300.534 = £3,005.34($390.03 @ ~0.7705 avg)incl. £0.26 feesResult: £3,736.35 − £3,005.34 = £731.01
GOOGLIBKR2025-10-14S10420£3,443.25£2,487.00£956.25
Sell: 20 × £172.1625 = £3,443.25($234.95 @ 0.7328)net of £0.73 feesCost: 20 × £124.35 = £2,487.00($165.03 @ ~0.7535 avg)incl. £0.38 feesResult: £3,443.25 − £2,487.00 = £956.25
SHELIBKR2025-11-06S104100£2,618.84£2,764.33£-145.49
Sell: 100 × £26.1884 = £2,618.84net of £1.16 feesCost: 100 × £27.6433 = £2,764.33incl. £14.33 feesResult: £2,618.84 − £2,764.33 = £-145.49
AMZNIBKR2025-11-20B&B50£8,252.55£8,609.63£-357.08
Sell: 50 × £165.051 = £8,252.55($219.98 @ 0.7503)net of £0.75 feesCost: 50 × £172.1926 = £8,609.63($226.02 @ 0.7618)incl. £0.76 feesResult: £8,252.55 − £8,609.63 = £-357.08
METAIBKR2025-11-24S10410£4,876.20£5,317.55£-441.35
Sell: 10 × £487.62 = £4,876.20($649.90 @ 0.7503)net of £0.75 feesCost: 10 × £531.755 = £5,317.55($720.05 @ ~0.7385 avg)incl. £0.37 feesResult: £4,876.20 − £5,317.55 = £-441.35
AAPLIBKR2025-12-15S10430£5,827.37£4,739.02£1,088.35
Sell: 30 × £194.2457 = £5,827.37($254.97 @ 0.7618)net of £0.76 feesCost: 30 × £157.9673 = £4,739.02($205.01 @ ~0.7705 avg)incl. £0.23 feesResult: £5,827.37 − £4,739.02 = £1,088.35
MSFTIBKR2026-01-20S10410£3,600.42£3,005.34£595.08
Sell: 10 × £360.042 = £3,600.42($479.90 @ 0.7502)net of £0.75 feesCost: 10 × £300.534 = £3,005.34($390.03 @ ~0.7705 avg)incl. £0.26 feesResult: £3,600.42 − £3,005.34 = £595.08
JPMIBKR2026-02-10S10425£5,405.67£4,567.55£838.12
Sell: 25 × £216.2268 = £5,405.67($289.96 @ 0.7457)net of £0.75 feesCost: 25 × £182.702 = £4,567.55($245.04 @ ~0.7456 avg)incl. £0.75 feesResult: £5,405.67 − £4,567.55 = £838.12
AZNIBKR2026-03-25S10415£1,828.84£1,658.83£170.01
Sell: 15 × £121.9227 = £1,828.84net of £1.16 feesCost: 15 × £110.5887 = £1,658.83incl. £8.83 feesResult: £1,828.84 − £1,658.83 = £170.01
£56,859.06£48,281.30£8,577.75

OPTIONS DISPOSALS

HMRC Matching Rules Applied

Same Day

—

—

Bed & Breakfast

2 contracts

£708.83

Section 104 Pool

10 contracts

£5,900.65

12 disposals · 12 tickers · £7.79 fees
AAPL-2025-09-19-CALL-240IBKR2025-08-111£243.22£453.24£-210.02
Sell:Sell to Open1 × £243.22 = £243.22($3.30 @ 0.7385)net of £0.48 feesCost:Buy to Close1 × £453.24 = £453.24($6.10 @ 0.7422)incl. £0.48 feesResult:£243.22 − £453.24 = £-210.02
META-2025-08-01-CALL-720IBKR2025-07-311£4,088.43£1,636.05£2,452.38
Sell:Sell to Close1 × £4,088.43 = £4,088.43($55 @ 0.7434)net of £0.48 feesCost:Pool1 × £1,636.05 = £1,636.05Result:£4,088.43 − £1,636.05 = £2,452.38
META-2025-08-01-PUT-720IBKR2025-07-311£21.82£1,933.43£-1,911.61
Sell:Sell to Close1 × £21.82 = £21.82($0.30 @ 0.7434)net of £0.48 feesCost:Pool1 × £1,933.43 = £1,933.43Result:£21.82 − £1,933.43 = £-1,911.61
MSFT-2026-03-20-PUT-360IBKR2026-02-171£305.26£0.00£305.26
Sell:Sell to Open1 × £305.26 = £305.26($4.10 @ 0.7457)net of £0.48 feesCost:Expired Short1 × £0 = £0.00Result:£305.26 − £0.00 = £305.26
NVDA-2025-06-20-CALL-150IBKR2025-05-271£138.91£0.00£138.91
Sell:Sell to Open1 × £138.91 = £138.91($1.85 @ 0.7535)net of £0.49 feesCost:Expired Short1 × £0 = £0.00Result:£138.91 − £0.00 = £138.91
QQQ-2026-01-16-CALL-660IBKR2025-12-081£296.63£735.73£-439.10
Sell:Sell to Open1 × £296.63 = £296.63($3.90 @ 0.7618)net of £0.50 feesCost:Buy to Close1 × £735.73 = £735.73($9.80 @ 0.7502)incl. £0.49 feesResult:£296.63 − £735.73 = £-439.10
QQQ-2026-01-16-CALL-680IBKR2026-01-091£239.59£122.39£117.20
Sell:Sell to Close1 × £239.59 = £239.59($3.20 @ 0.7502)net of £0.49 feesCost:Pool1 × £122.39 = £122.39Result:£239.59 − £122.39 = £117.20
QQQ-2026-01-16-PUT-560IBKR2026-01-091£10.77£160.48£-149.72
Sell:Sell to Close1 × £10.77 = £10.77($0.15 @ 0.7502)net of £0.49 feesCost:Pool1 × £160.48 = £160.48Result:£10.77 − £160.48 = £-149.72
QQQ-2026-01-16-PUT-580IBKR2025-12-081£327.10£30.50£296.60
Sell:Sell to Open1 × £327.10 = £327.10($4.30 @ 0.7618)net of £0.50 feesCost:Buy to Close1 × £30.50 = £30.50($0.40 @ 0.7502)incl. £0.49 feesResult:£327.10 − £30.50 = £296.60
SPY-2025-11-21-PUT-620IBKR2025-11-101£112.06£227.63£-115.58
Sell:Sell to Close1 × £112.06 = £112.06($1.50 @ 0.7503)net of £0.49 feesCost:Pool1 × £227.63 = £227.63Result:£112.06 − £227.63 = £-115.58
SPY-2025-11-21-PUT-640IBKR2025-10-131£453.84£255.59£198.25
Sell:Sell to Open1 × £453.84 = £453.84($6.20 @ 0.7328)net of £0.48 feesCost:Buy to Close1 × £255.59 = £255.59($3.40 @ 0.7503)incl. £0.49 feesResult:£453.84 − £255.59 = £198.25
TSLA-2025-10-17-CALL-450IBKR2025-10-101£461.16£1,054.44£-593.28
Sell:Sell to Close1 × £461.16 = £461.16($6.30 @ 0.7328)net of £0.48 feesCost:Pool1 × £1,054.44 = £1,054.44Result:£461.16 − £1,054.44 = £-593.28
£6,698.79£6,609.48£89.29

FX CONVERSIONS

No foreign currency was converted this tax year. Your holdings are listed in Portfolio Holdings below.

If you converted foreign currency, make sure to upload all relevant CSV files containing those transactions.

PORTFOLIO HOLDINGSAll years

Stock Positions
7
FX Positions
1
Total Cost Basis
£52,186.99

Stock Holdings

AAPL21.2%2025-12-1570£11,057.71$14,350.70£157.97$205.01
DateTypeQty ChangeCost ChangeExplanation
2025-04-22BUY+100+£15,796.73Buy 100 AAPL at 2025-04-22
2025-12-15SELL-30 (100 → 70)-£4,739.02£15,796.73 → £11,057.71Sold 30 AAPL at average cost
AMZN16.4%2025-09-0350£8,536.33$11,501.00£170.73$230.02
DateTypeQty ChangeCost ChangeExplanation
2025-09-03BUY+50+£8,536.33Buy 50 AMZN at 2025-09-03
META14.7%2026-03-1015£7,675.91$10,401.50£511.73$693.43
DateTypeQty ChangeCost ChangeExplanation
2025-08-05BUY+20+£10,635.11Buy 20 META at 2025-08-05
2025-11-24SELL-10 (20 → 10)-£5,317.56£10,635.11 → £5,317.55Sold 10 META at average cost
2026-03-10BUY+5 (10 → 15)+£2,358.36£5,317.55 → £7,675.91Add 5 META to pool
MSFT5.8%2026-01-2010£3,005.34$3,900.33£300.53$390.03
DateTypeQty ChangeCost ChangeExplanation
2025-04-28BUY+30+£9,016.03Buy 30 MSFT at 2025-04-28
2025-10-06SELL-10 (30 → 20)-£3,005.35£9,016.03 → £6,010.68Sold 10 MSFT at average cost
2026-01-20SELL-10 (20 → 10)-£3,005.34£6,010.68 → £3,005.34Sold 10 MSFT at average cost
SHEL5.3%2025-11-06100£2,764.33£27.64
DateTypeQty ChangeCost ChangeExplanation
2025-06-09BUY+200+£5,528.66Buy 200 SHEL at 2025-06-09
2025-11-06SELL-100 (200 → 100)-£2,764.33£5,528.66 → £2,764.33Sold 100 SHEL at average cost
GOOGL4.8%2025-10-1420£2,487.00$3,300.50£124.35$165.03
DateTypeQty ChangeCost ChangeExplanation
2025-05-06BUY+40+£4,974.00Buy 40 GOOGL at 2025-05-06
2025-10-14SELL-20 (40 → 20)-£2,487.00£4,974.00 → £2,487.00Sold 20 GOOGL at average cost
AZN3.2%2026-03-2515£1,658.83£110.59
DateTypeQty ChangeCost ChangeExplanation
2026-01-08BUY+30+£3,317.66Buy 30 AZN at 2026-01-08
2026-03-25SELL-15 (30 → 15)-£1,658.83£3,317.66 → £1,658.83Sold 15 AZN at average cost
280£37,185.45

Converted Currency Holdings

USD/GBP28.7%2025-04-0819,275£15,001.54£0.78
£15,001.54

Assigned Option Premium Adjustments

How each assigned option's premium adjusted the underlying share cost basis.

UnderlyingAssigned optionGross AmountPremiumCost Basis
NVDAPUT 100 · exp 2025-04-17£7,705.35$10,000.00 @ 0.7705−£500.35−$649.35 @ 0.7705£7,205.00$9,350.65
NVDACALL 160 · exp 2025-07-18£11,895.01$15,999.98 @ 0.7434+£230.65+$309.35 @ 0.7456£12,125.67$16,309.33

INCOME SUMMARY

Total Reportable Income
£1,175.44
Dividends
£405.58
Interest
£769.86

Dividends

Total Dividends
£405.58
Dividend Allowance (HMRC)
£500.00
Foreign Tax Credit (cap)
£36.85Credited per band below · HMRC
Taxable Dividends
£0.00
TickerCountGrossWithholdingNet
AAPL4£71.87$96.20£10.79$14.43£61.08$81.77
DateBrokerCurrencyTreaty CountryGrossWH RateWithholdingNet
2025-05-15IBKRUSDUSA£19.59$26.00 @ 0.753515.0%£2.94$3.90£16.65$22.10
2025-08-14IBKRUSDUSA£19.20$26.00 @ 0.738515.0%£2.88$3.90£16.32$22.10
2025-11-13IBKRUSDUSA£19.51$26.00 @ 0.750315.0%£2.93$3.90£16.58$22.10
2026-02-12IBKRUSDUSA£13.57$18.20 @ 0.745715.0%£2.04$2.73£11.53$15.47
£10.79$14.43£61.08$81.77
AZN1£52.20£0.00£52.20
DateBrokerCurrencyGrossWithholdingNet
2026-03-23IBKRGBP£52.20£0.00£52.20
£0.00£52.20
GOOGL4£18.78$25.20£2.82$3.78£15.96$21.42
DateBrokerCurrencyTreaty CountryGrossWH RateWithholdingNet
2025-06-16IBKRUSDUSA£6.26$8.40 @ 0.745615.0%£0.94$1.26£5.32$7.14
2025-09-15IBKRUSDUSA£6.23$8.40 @ 0.742215.1%£0.94$1.26£5.29$7.14
2025-12-15IBKRUSDUSA£3.20$4.20 @ 0.761815.0%£0.48$0.63£2.72$3.57
2026-03-16IBKRUSDUSA£3.09$4.20 @ 0.736814.9%£0.46$0.63£2.63$3.57
£2.82$3.78£15.96$21.42
JPM3£79.80$107.50£11.97$16.13£67.83$91.37
DateBrokerCurrencyTreaty CountryGrossWH RateWithholdingNet
2025-07-31IBKRUSDUSA£26.02$35.00 @ 0.743415.0%£3.90$5.25£22.12$29.75
2025-10-31IBKRUSDUSA£25.65$35.00 @ 0.732815.0%£3.85$5.25£21.80$29.75
2026-01-30IBKRUSDUSA£28.13$37.50 @ 0.750215.0%£4.22$5.63£23.91$31.87
£11.97$16.13£67.83$91.37
META3£17.60$23.63£2.64$3.55£14.96$20.08
DateBrokerCurrencyTreaty CountryGrossWH RateWithholdingNet
2025-09-26IBKRUSDUSA£7.79$10.50 @ 0.742215.0%£1.17$1.58£6.62$8.92
2025-12-26IBKRUSDUSA£4.00$5.25 @ 0.761815.0%£0.60$0.79£3.40$4.46
2026-03-26IBKRUSDUSA£5.81$7.88 @ 0.736815.0%£0.87$1.18£4.94$6.70
£2.64$3.55£14.96$20.08
MSFT4£57.62$77.10£8.66$11.58£48.96$65.52
DateBrokerCurrencyTreaty CountryGrossWH RateWithholdingNet
2025-06-12IBKRUSDUSA£18.57$24.90 @ 0.745615.0%£2.79$3.74£15.78$21.16
2025-09-11IBKRUSDUSA£18.48$24.90 @ 0.742215.0%£2.78$3.74£15.70$21.16
2025-12-11IBKRUSDUSA£13.87$18.20 @ 0.761815.0%£2.08$2.73£11.79$15.47
2026-03-12IBKRUSDUSA£6.70$9.10 @ 0.736815.1%£1.01$1.37£5.69$7.73
£8.66$11.58£48.96$65.52
SHEL3£107.70£0.00£107.70
DateBrokerCurrencyGrossWithholdingNet
2025-09-22IBKRGBP£53.50£0.00£53.50
2025-12-19IBKRGBP£27.00£0.00£27.00
2026-03-23IBKRGBP£27.20£0.00£27.20
£0.00£107.70
22£405.57£36.88£368.69

Interest

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

Total Interest
£769.86
UK Interest
£0.00
Foreign Interest
£769.86
MonthBrokerCurrencyTypeAmount
2025-05IBKRUSDForeign£89.22$118.40 @ 0.7535
2025-06IBKRUSDForeign£71.67$96.12 @ 0.7456
2025-07IBKRUSDForeign£65.98$88.75 @ 0.7434
2025-08IBKRUSDForeign£89.58$121.30 @ 0.7385
2025-09IBKRUSDForeign£55.06$74.18 @ 0.7422
2025-10IBKRUSDForeign£50.88$69.44 @ 0.7328
2025-11IBKRUSDForeign£62.20$82.90 @ 0.7503
2025-12IBKRUSDForeign£58.93$77.35 @ 0.7618
2026-01IBKRUSDForeign£60.78$81.02 @ 0.7502
2026-02IBKRUSDForeign£59.36$79.60 @ 0.7457
2026-03IBKRUSDForeign£53.16$72.15 @ 0.7368
2026-04IBKRUSDForeign£53.05$70.88 @ 0.7484
£769.86$1,032.09

Rows are rounded to the penny; the total is calculated before rounding, so it can differ by a penny.

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%: £107.95
PSA: £500.00
Additional Rate
Int 45%: £346.44

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%£245.68£36.87£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.