Tax Report

ASSESSMENT SUMMARY

Data Coverage2023/24 – 2024/2526 Jan 2024 – 7 Mar 2025

Total Capital Gain

£89.84

UK Resident (full year)

This report has 3 warnings and 1 note — review before filing

	Proceeds	Costs	Gain
Stocks	£813.63	£723.80	£89.84
Total	£813.63	£723.80	£89.84

STOCK DISPOSALS

HMRC Matching Rules Applied

Same Day

—

Bed & Breakfast

—

Section 104 Pool

5 shares

£723.80

3 disposals · 2 tickers

Ticker	Source	Date	Rule	Quantity	Proceeds	Cost	Gain
BACHY	Robinhood	2024-01-26	S104	2	£15.07	£13.92	£1.16
Sell: 2 × £7.535 = £15.07($9.54 @ 0.7905)Cost: 2 × £6.96 = £13.92Result: £15.07 − £13.92 = £1.16
BACHY	Robinhood	2024-05-31	S104	1	£9.36	£6.96	£2.40
Sell: 1 × £9.36 = £9.36($11.66 @ 0.8028)Cost: 1 × £6.96 = £6.96Result: £9.36 − £6.96 = £2.40
BRK.B	Robinhood	2025-03-07	S104	2	£789.20	£702.92	£86.28
Sell: 2 × £394.60 = £789.20($496.62 @ 0.7946)Cost: 2 × £351.46 = £702.92Result: £789.20 − £702.92 = £86.28
					£813.63	£723.80	£89.84

Section 104 Pool Holdings

Ticker

Quantity

Total Cost

Avg Cost per Share

BRK.B(4 changes, last: 2025-03-07)

0.4

£140.58

£351.46

Date	Type	Qty Change	Cost Change	Explanation
2024-12-23	BUY	+0.2	+£71.55	Buy 0.2 BRK.B at 2024-12-23
2024-12-23	BUY	+0.2 (0.2 → 0.4)	+£71.56£71.55 → £143.11	Buy 0.2 BRK.B at 2024-12-23
2025-01-10	BUY	+2 (0.4 → 2.4)	+£700.40£143.11 → £843.51	Buy 2 BRK.B at 2025-01-10
2025-03-07	SELL	-2 (2.4 → 0.4)	-£702.93£843.51 → £140.58	Sold 2 BRK.B at average cost

PORTFOLIO HOLDINGS

Stock Positions

Total Cost Basis

£140.58

Stock Holdings

Ticker	Weight	Last Activity	Quantity	Cost Basis	Avg Cost/Share
BRK.B	100.0%	2025-03-07	0.4	£140.58	£351.46
			0.4	£140.58

INCOME SUMMARY

Total Reportable Income

£1.04

Dividends

£1.04

Interest

£0.00

Dividends

Total Dividends

£1.04

Dividend Allowance (HMRC)

£500.00

Taxable Dividends

£0.00

Ticker

Count

Gross

Withholding

Net

£1.04

£0.31

£0.73

Date	Broker	Currency	Treaty Country	Gross	WH Rate	Withholding	Net
2023-06-06	Robinhood	USD	United States	£1.04	29.8%	£0.31	£0.73
						£0.31	£0.73

£1.04

£0.31

£0.73

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	£1.04	£0.31	£0.00	£0.00	£0.00

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