Tax Report

ASSESSMENT SUMMARY

Tax Year2025/267 Apr 2025 – 10 Jan 2026

Total Capital Gain

£3,346.42

UK Resident (full year)

This report has 2 warnings and 1 note — review before filing

	Proceeds	Costs	Gain
Stocks	£20,162.56	£17,408.28	£2,754.29
Cryptoassets	£905.00	£505.00	£400.00
Options	£192.13	£0.00	£192.13
Total	£21,259.69	£17,913.28	£3,346.42

STOCK DISPOSALS

HMRC Matching Rules Applied

Same Day

—

Bed & Breakfast

—

Section 104 Pool

333.0652 shares

£17,408.28

6 disposals · 6 tickers · £14.89 fees

Ticker	Source	Date	Rule	Quantity	Proceeds	Cost	Gain
PAG	T212	2025-09-17	S104	225	£1,971.00	£1,995.55	£-24.55
Sell: 225 × £8.76 = £1,971.00Cost: 225 × £8.8691 = £1,995.55Result: £1,971.00 − £1,995.55 = £-24.55
AAPL	IBKR	2025-10-15	S104	50	£5,861.36	£5,779.40	£81.97
Sell: 50 × £117.2272 = £5,861.36($160 @ 0.7328)Cost: 50 × £115.588 = £5,779.40(incl. fees £0.73)Result: £5,861.36 − £5,779.40 = £81.97
GOOGL	T212	2025-12-15	S104	39.5228	£7,274.19	£5,130.83	£2,143.36
Sell: 39.5228 × £184.0504 = £7,274.19Cost: 39.5228 × £129.8194 = £5,130.83(incl. fees £10.93)Result: £7,274.19 − £5,130.83 = £2,143.36
SPXP	FT	2026-01-05	S104	4	£2,930.36	£2,502.50	£427.86
Sell: 4 × £732.59 = £2,930.36Cost: 4 × £625.625 = £2,502.50Result: £2,930.36 − £2,502.50 = £427.86
LULU	T212	2026-01-05	S104	13.5423	£2,115.02	£2,000.00	£115.02
Sell: 13.5423 × £156.1785 = £2,115.02Cost: 13.5423 × £147.6851 = £2,000.00(incl. fees £3.18)Result: £2,115.02 − £2,000.00 = £115.02
TDUP	FT	2026-01-10	S104	1	£10.63	£0.00	£10.63
Sell: 1 × £10.63 = £10.63Cost: 1 × £0 = £0.00(incl. fees £0.05)Result: £10.63 − £0.00 = £10.63
					£20,162.56	£17,408.28	£2,754.29

Section 104 Pool Holdings

Ticker

Quantity

Total Cost

Avg Cost per Share

BRK.B(1 changes, last: 2025-04-16)

26.7618

£10,000.00

£373.67

Date	Type	Qty Change	Cost Change	Explanation
2025-04-16	BUY	+26.7618	+£10,000.00	Add 26.7618471000 BRK.B to pool

GOOGL(3 changes, last: 2025-12-15)

0.0691

£8.97

£129.82

Date	Type	Qty Change	Cost Change	Explanation
2025-04-10	BUY	+0.0691	+£139.80	Buy 0.06909919 GOOGL at 2025-04-10
2025-04-15	BUY	+39.5228 (0.0691 → 39.5919)	+£5,000.00£139.80 → £5,139.80	Buy 39.5228241000 GOOGL at 2025-04-15
2025-12-15	SELL	-39.5228 (39.5919 → 0.0691)	-£5,130.83£5,139.80 → £8.97	Sold 39.5228241000 GOOGL at average cost

NDAQ(1 changes, last: 2025-04-10)

1.0501

£139.79

£133.12

Date	Type	Qty Change	Cost Change	Explanation
2025-04-10	BUY	+1.0501	+£139.79	Add 1.05011185 NDAQ to pool

CLS(1 changes, last: 2025-04-15)

47.9512

£4,000.00

£83.42

Date	Type	Qty Change	Cost Change	Explanation
2025-04-15	BUY	+47.9512	+£4,000.00	Add 47.9512497000 CLS to pool

TSLA(1 changes, last: 2025-04-11)

0.685

£464.38

£677.89

Date	Type	Qty Change	Cost Change	Explanation
2025-04-11	BUY	+0.685	+£464.38	Add 0.68503443 TSLA to pool

PAG(2 changes, last: 2025-09-17)

0.5014

£4.45

£8.87

Date	Type	Qty Change	Cost Change	Explanation
2025-05-06	BUY	+225.5014	+£2,000.00	Buy 225.5013882000 PAG at 2025-05-06
2025-09-17	SELL	-225 (225.5014 → 0.5014)	-£1,995.55£2,000.00 → £4.45	Sold 225.0000000000 PAG at average cost

AAPL(2 changes, last: 2025-10-15)

£5,779.40

£115.59

Date	Type	Qty Change	Cost Change	Explanation
2025-04-07	BUY	+100	+£11,558.79	Buy 100 AAPL at 2025-04-07
2025-10-15	SELL	-50 (100 → 50)	-£5,779.39£11,558.79 → £5,779.40	Sold 50 AAPL at average cost

CRYPTO DISPOSALS

HMRC Matching Rules Applied

Same Day

—

Bed & Breakfast

—

Section 104 Pool

0.01 units

£505.00

1 disposal · 1 ticker · £5.00 fees

Ticker	Source	Date	Rule	Quantity	Proceeds	Cost	Gain
BTC	Coinbase	2025-08-15	S104	0.01	£905.00	£505.00	£400.00
Sell: 0.01 × £90,500 = £905.00Cost: 0.01 × £50,500 = £505.00(incl. fees £5.00)Result: £905.00 − £505.00 = £400.00
					£905.00	£505.00	£400.00

OPTIONS DISPOSALS

HMRC Matching Rules Applied

Same Day

—

Bed & Breakfast

—

Section 104 Pool

1 contracts

£0.00

1 disposal · 1 ticker

Ticker	Source	Date	Quantity	Proceeds	Cost	Gain
AAPL-2027-01-05-CALL-155	IBKR	2025-04-07	1	£192.13	£0.00	£192.13
Sell:Expired1 × £192.13 = £192.13Cost:Buy to Open1 × £0 = £0.00Result:£192.13 − £0.00 = £192.13
				£192.13	£0.00	£192.13

PORTFOLIO HOLDINGS

Stock Positions

Total Cost Basis

£20,396.99

Stock Holdings

Ticker	Weight	Last Activity	Quantity	Cost Basis	Avg Cost/Share
BRK.B	49.0%	2025-04-16	26.7618	£10,000.00	£373.67
AAPL	28.3%	2025-10-15	50	£5,779.40	£115.59
CLS	19.6%	2025-04-15	47.9512	£4,000.00	£83.42
TSLA	2.3%	2025-04-11	0.685	£464.38	£677.89
NDAQ	0.7%	2025-04-10	1.0501	£139.79	£133.12
GOOGL	<0.1%	2025-12-15	0.0691	£8.97	£129.82
PAG	<0.1%	2025-09-17	0.5014	£4.45	£8.87
			127.0187	£20,396.99

INCOME SUMMARY

Total Reportable Income

£50.34

Dividends

£41.32

Interest

£9.02

Dividends

Total Dividends

£41.32

Dividend Allowance (HMRC)

£500.00

Taxable Dividends

£0.00

Ticker

Count

Gross

Withholding

Net

GOOGL

£10.50

£1.84

£8.66

Date	Broker	Currency	Treaty Country	Gross	WH Rate	Withholding	Net
2025-06-16	T212	USD	United States	£5.26	17.5%	£0.92	£4.34
2025-09-15	T212	USD	United States	£5.24	17.6%	£0.92	£4.32
						£1.84	£8.66

NDAQ

£0.15

£0.00

£0.15

Date	Broker	Currency	Gross	Withholding	Net
2025-12-22	FT	USD	£0.15	£0.00	£0.15
				£0.00	£0.15

PAG

£30.67

£0.00

£30.67

Date	Broker	Currency	Gross	Withholding	Net
2025-07-25	T212	GBP	£30.67	£0.00	£30.67
				£0.00	£30.67

£41.32

£1.84

£39.48

Interest

Within Personal Savings Allowance (£1,000 for basic rate taxpayers). HMRC reference

Total Interest

£9.02

UK Interest

£9.02

Foreign Interest

£0.00

Month	Broker	Currency	Type	Amount
2025-10	FT	GBP	UK	£9.02
				£9.02

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%: £4.06

Foreign Tax Credit Relief (SA106)

Claimable relief for foreign tax paid on dividends. FTCR = min(foreign tax paid, UK tax on same income). Claim on SA106 supplementary pages.

Basic Rate

£0.00

Higher Rate

£0.00

Additional Rate

£0.00

Country	Currency	Dividends	Foreign Tax Paid	FTCR (Basic)	FTCR (Higher)	FTCR (Additional)
USD	USD	£10.50	£1.84	£0.00	£0.00	£0.00

Income by Broker

Freetrade

Dividends: £0.15

Interest: £9.02

Trading212

Dividends: £41.17

Treaty Relief: £1.84

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