Tax Report
ASSESSMENT SUMMARY20 Sep 2024 – 25 Mar 2025Tax year2024/25
Total Capital Gain
£1,088.88
Gains split by 30 Oct 2024 rate change
6 Apr – 29 Oct 2024 (10% / 20%)£1,235.28
30 Oct 2024 – 5 Apr 2025 (18% / 24%)£-146.40
past yearUK Resident (full year)All bands
This report has — review before filing
| Proceeds | Costs | Gain | |
|---|---|---|---|
| Stocks | £17,138.50 | £16,049.63 | £1,088.88 |
| Total | £17,138.50 | £16,049.63 | £1,088.88 |
SELF ASSESSMENT GUIDE
2024/25: mid-year rate change
CGT rates rose on 30 October 2024 (10%/20% → 18%/24%). For 2024/25, HMRC taxes your gains with an adjustment based on the pre/post-30 Oct split shown above.
Report your total gains on the SA108 as usual, then use HMRC’s adjustment calculator for the box 51 figure (“Adjustments to Capital Gains Tax”).
Listed shares and securities
| Box | What to enter | Figure |
|---|---|---|
| 23 | Number of disposals | 2 |
| 24 | Disposal proceeds | £17,138.50 |
| 25 | Allowable costs | £16,049.63 |
| 26 | Gains in the year | £1,235.28 |
| 27 | Losses in the year | £146.40 |
Losses and adjustments
| Box | What to enter | Figure |
|---|---|---|
| 45 | Losses brought forward & used in-year | enter manual |
| 47 | Losses available to carry forward | £0.00 |
SA100 UK Income
| Box | What to enter | Figure |
|---|---|---|
| SA100 | Dividends from UK companies | £0.00 |
| SA100 | UK interest | £0.00 |
STOCK DISPOSALS
HMRC Matching Rules Applied
Same Day
—
—
Bed & Breakfast
53 shares
£6,627.51
Section 104 Pool
67 shares
£9,422.12
2 disposals · 1 ticker · £7.81 fees
| Ticker | Source | Date | Rule | Quantity | Proceeds | Cost | Gain |
|---|---|---|---|---|---|---|---|
| GOOG | MSSB | 2024-09-20 | B&BS104 | 80 | £11,659.76 | £10,424.48 | £1,235.28 |
Sell: 80 × £145.747 = £11,659.76($190 @ 0.7673)Cost: 53 × £125.0474 ($165.20 @ 0.7569) + 27 × £140.6285 = £10,424.48(incl. fees £3.84)Result: £11,659.76 − £10,424.48 = £1,235.28 | |||||||
| GOOG | MSSB | 2025-03-25 | S104 | 40 | £5,478.74 | £5,625.15 | £-146.40 |
Sell: 40 × £136.9685 = £5,478.74($172.50 @ 0.7946)Cost: 40 × £140.6288 = £5,625.15(incl. fees £3.97)Result: £5,478.74 − £5,625.15 = £-146.40 | |||||||
| £17,138.50 | £16,049.63 | £1,088.88 | |||||
PORTFOLIO HOLDINGS
Current position across all years — not scoped to the tax year above.
Stock Positions
1Total Cost Basis
£5,484.52Stock Holdings
| Ticker | Weight | Last Activity | Quantity | Cost Basis | Avg Cost/Share | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GOOG | 100.0% | 2025-03-25 | 39 | £5,484.52 | £140.63 | ||||||||||||||||||||
| |||||||||||||||||||||||||
| 39 | £5,484.52 | ||||||||||||||||||||||||