Tax Report

ASSESSMENT SUMMARY20 May 2025 – 10 Feb 2026Tax year2025/26

Total Capital Gain

£4,991.73

Taxable after allowance

£1,991.73

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Asset class	Proceeds	Costs	Gain
Stocks	£26,641.04	£22,153.99	£4,487.05
Options	£587.61	£82.93	£504.68
Total	£27,228.65	£22,236.92	£4,991.73

SELF ASSESSMENT GUIDE

Listed shares and securities

Box	What to enter	Figure
23	Number of disposals	14
24	Disposal proceeds	£26,641.04
25	Allowable costs	£22,153.99
26	Gains in the year, before losses	£5,445.02
27	Losses in the year	£957.97

Other property, assets and gains

Box	What to enter	Figure
14	Number of disposals	2
15	Disposal proceeds	£587.61
16	Allowable costs	£82.93
17	Gains in the year, before losses	£504.68
19	Losses in the year	£0.00

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

SA101 Other UK Income

Box	What to enter	Figure
17	Other taxable income (staking, mining, stock lending)	£4.18

SA106 Foreign income

Country	Gross	Foreign tax	Country rate	FTCR	Taxable
USA	£8.74	£1.32	15%	X	£8.74

Box 6£8.74

Interest from overseas savings

Country	Gross	Foreign tax	Country rate	FTCR	Taxable
USD (enter code)	£39.94	£0.00	—	—	£39.94

Box 4£39.94

STOCK DISPOSALS

HMRC Matching Rules Applied

Same Day

5 shares

£1,230.24

Bed & Breakfast

200 shares

£3,839.71

Section 104 Pool

229 shares

£17,084.04

14 disposals · 6 tickers


TSLA	Robinhood	2025-05-20	S104	5	£1,292.29	£963.17	£329.12
Sell: 5 × £258.458 = £1,292.29($343 @ 0.7535)Cost: 5 × £192.634 = £963.17($250 @ ~0.7705 avg)Result: £1,292.29 − £963.17 = £329.12
TSLA	Robinhood	2025-06-24	Same Day	5	£1,297.35	£1,230.24	£67.10
Sell: 5 × £259.47 = £1,297.35($348 @ 0.7456)Cost: 5 × £246.048 = £1,230.24($330 @ 0.7456)Result: £1,297.35 − £1,230.24 = £67.10
AMD	Robinhood	2025-08-08	S104	20	£2,540.43	£1,733.10	£807.33
Sell: 20 × £127.0215 = £2,540.43($172 @ 0.7385)Cost: 20 × £86.655 = £1,733.10($115 @ ~0.7535 avg)Result: £2,540.43 − £1,733.10 = £807.33
PLTR	Robinhood	2025-08-12	S104	8	£1,092.98	£585.61	£507.37
Sell: 8 × £136.6225 = £1,092.98($185 @ 0.7385)Cost: 8 × £73.2013 = £585.61($95 @ ~0.7705 avg)Result: £1,092.98 − £585.61 = £507.37
NVDA	Robinhood	2025-08-20	S104	30	£3,877.11	£2,714.62	£1,162.49
Sell: 30 × £129.237 = £3,877.11($175 @ 0.7385)Cost: 30 × £90.4873 = £2,714.62($119.33 @ ~0.7583 avg)Result: £3,877.11 − £2,714.62 = £1,162.49
TSLA	Robinhood	2025-09-16	S104	5	£1,521.56	£963.17	£558.39
Sell: 5 × £304.312 = £1,521.56($410 @ 0.7422)Cost: 5 × £192.634 = £963.17($250 @ ~0.7705 avg)Result: £1,521.56 − £963.17 = £558.39
AAPL	Robinhood	2025-09-22	S104	5	£950.05	£745.99	£204.06
Sell: 5 × £190.01 = £950.05($256 @ 0.7422)Cost: 5 × £149.198 = £745.99($198 @ ~0.7535 avg)Result: £950.05 − £745.99 = £204.06
NVDA	Robinhood	2025-11-03	S104	20	£3,076.23	£1,809.75	£1,266.48
Sell: 20 × £153.8115 = £3,076.23($205 @ 0.7503)Cost: 20 × £90.4875 = £1,809.75($119.33 @ ~0.7583 avg)Result: £3,076.23 − £1,809.75 = £1,266.48
PLTR	Robinhood	2025-11-10	S104	6	£801.32	£439.20	£362.12
Sell: 6 × £133.5533 = £801.32($178 @ 0.7503)Cost: 6 × £73.20 = £439.20($95 @ ~0.7705 avg)Result: £801.32 − £439.20 = £362.12
SOFI	Robinhood	2025-11-18	B&B	200	£3,676.47	£3,839.71	£-163.24
Sell: 200 × £18.3824 = £3,676.47($24.50 @ 0.7503)Cost: 200 × £19.1986 = £3,839.71($25.20 @ 0.7618)Result: £3,676.47 − £3,839.71 = £-163.24
PLTR	Robinhood	2026-01-20	S104	20	£2,400.78	£2,506.18	£-105.40
Sell: 20 × £120.039 = £2,400.78($160 @ 0.7502)Cost: 20 × £125.309 = £2,506.18($164.23 @ ~0.7630 avg)Result: £2,400.78 − £2,506.18 = £-105.40
AAPL	Robinhood	2026-01-27	S104	5	£926.55	£745.99	£180.56
Sell: 5 × £185.31 = £926.55($247 @ 0.7502)Cost: 5 × £149.198 = £745.99($198 @ ~0.7535 avg)Result: £926.55 − £745.99 = £180.56
TSLA	Robinhood	2026-02-03	S104	5	£1,547.35	£1,752.25	£-204.89
Sell: 5 × £309.47 = £1,547.35($415 @ 0.7457)Cost: 5 × £350.45 = £1,752.25($460 @ ~0.7618 avg)Result: £1,547.35 − £1,752.25 = £-204.89
SOFI	Robinhood	2026-02-10	S104	100	£1,640.57	£2,125.01	£-484.44
Sell: 100 × £16.4057 = £1,640.57($22 @ 0.7457)Cost: 100 × £21.2501 = £2,125.01($29 @ ~0.7328 avg)Result: £1,640.57 − £2,125.01 = £-484.44
					£26,641.04	£22,153.99	£4,487.05

OPTIONS DISPOSALS

HMRC Matching Rules Applied

Same Day

—

Bed & Breakfast

1 contracts

£82.93

Section 104 Pool

1 contracts

£0.00

2 disposals · 2 tickers


NVDA-2026-01-16-CALL-210	Robinhood	2025-12-19	1	£319.56	£82.93	£236.63
Sell:Sell to Open1 × £319.56 = £319.56($4.20 @ 0.7618)Cost:Buy to Close1 × £82.93 = £82.93($1.10 @ 0.7502)Result:£319.56 − £82.93 = £236.63
NVDA-2026-03-20-CALL-220	Robinhood	2026-02-02	1	£268.05	£0.00	£268.05
Sell:Sell to Open1 × £268.05 = £268.05($3.60 @ 0.7457)Cost:Expired Short1 × £0 = £0.00Result:£268.05 − £0.00 = £268.05
				£587.61	£82.93	£504.68

FX CONVERSIONS

Not chargeable for an individual — excluded from your total, listed for your records. Why

USD/GBP

Robinhood

2026-01-12

S104

2,700

£2,000.00

£2,070.19

£-70.19

Rule	Qty	Cost
S104	2,700	£2,070.19

£2,000.00

£2,070.19

£-70.19

PORTFOLIO HOLDINGSAll years

Stock Positions

FX Positions

Total Cost Basis

£39,577.69

Stock Holdings

AMD

38.6%

2025-11-21

100

£15,287.73$20,360.54

£152.88$203.61

Date	Type	Qty Change	Cost Change	Explanation
2025-05-14	BUY	+20	+£1,733.10	Buy 20 AMD at 2025-05-14
2025-08-08	SELL	-20 (20 → 0)	-£1,733.10£1,733.10 → £0.00	Sold 20 AMD at average cost
2025-11-21	BUY	+100	+£15,287.73	Add 100 AMD to pool

NVDA

24.6%

2026-04-06

105

£9,737.30$12,853.33

£92.74$122.41

Date	Type	Qty Change	Cost Change	Explanation
2025-04-22	BUY	+100	+£7,551.24	Buy 100 NVDA at 2025-04-22
2025-07-09	BUY	+50 (100 → 150)	+£6,021.86£7,551.24 → £13,573.10	Buy 50 NVDA at 2025-07-09
2025-08-20	SELL	-30 (150 → 120)	-£2,714.62£13,573.10 → £10,858.48	Sold 30 NVDA at average cost
2025-11-03	SELL	-20 (120 → 100)	-£1,809.75£10,858.48 → £9,048.73	Sold 20 NVDA at average cost
2026-04-06	BUY	+5 (100 → 105)	+£688.57£9,048.73 → £9,737.30	Add 5 NVDA to pool

SOFI

5.4%

2026-02-10

100

£2,125.01$2,900.00

£21.25$29.00

Date	Type	Qty Change	Cost Change	Explanation
2025-10-13	BUY	+200	+£4,250.02	Buy 200 SOFI at 2025-10-13
2026-02-10	SELL	-100 (200 → 100)	-£2,125.01£4,250.02 → £2,125.01	Sold 100 SOFI at average cost

PLTR

1.9%

2026-01-20

£751.85$985.38

£125.31$164.23

Date	Type	Qty Change	Cost Change	Explanation
2025-04-15	BUY	+20	+£1,464.02	Buy 20 PLTR at 2025-04-15
2025-08-12	SELL	-8 (20 → 12)	-£585.61£1,464.02 → £878.41	Sold 8 PLTR at average cost
2025-11-10	SELL	-6 (12 → 6)	-£439.21£878.41 → £439.20	Sold 6 PLTR at average cost
2025-12-12	BUY	+20 (6 → 26)	+£2,818.84£439.20 → £3,258.04	Add 20 PLTR to pool
2026-01-20	SELL	-20 (26 → 6)	-£2,506.19£3,258.04 → £751.85	Sold 20 PLTR at average cost

AAPL

1.9%

2026-01-27

£745.99$990.00

£149.20$198.00

Date	Type	Qty Change	Cost Change	Explanation
2025-05-06	BUY	+15	+£2,237.96	Buy 15 AAPL at 2025-05-06
2025-09-22	SELL	-5 (15 → 10)	-£745.99£2,237.96 → £1,491.97	Sold 5 AAPL at average cost
2026-01-27	SELL	-5 (10 → 5)	-£745.98£1,491.97 → £745.99	Sold 5 AAPL at average cost

316

£28,647.88$38,089.25

Converted Currency Holdings


USD/GBP	27.6%	2026-01-12	14,255	£10,929.81	£0.77
				£10,929.81

Assigned Option Premium Adjustments

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

Underlying	Assigned option	Gross Amount	Premium	Cost Basis
AMD	PUT 210 · exp 2025-11-21	£15,756.30$21,000.00 @ 0.7503	−£468.57−$639.46 @ 0.7328	£15,287.73$20,360.54

INCOME SUMMARY

Total Reportable Income

£52.86

Dividends

£8.74

Interest

£39.94

Other Income

£4.18

Dividends

Total Dividends

£8.74

Dividend Allowance (HMRC)

£500.00

Foreign Tax Credit (cap)

£1.31Credited per band below · HMRC

Taxable Dividends

£0.00

Ticker

Count

Gross

Withholding

Net

AAPL

£8.74$11.70

£1.32$1.77

£7.42$9.93

Date	Broker	Currency	Treaty Country	Gross	WH Rate	Withholding	Net
2025-05-15	Robinhood	USD	USA	£2.94$3.90 @ 0.7535	15.0%	£0.44$0.59	£2.50$3.31
2025-08-14	Robinhood	USD	USA	£2.88$3.90 @ 0.7385	15.3%	£0.44$0.59	£2.44$3.31
2025-11-13	Robinhood	USD	USA	£1.95$2.60 @ 0.7503	14.9%	£0.29$0.39	£1.66$2.21
2026-02-12	Robinhood	USD	USA	£0.97$1.30 @ 0.7457	15.5%	£0.15$0.20	£0.82$1.10
						£1.32$1.77	£7.42$9.93

£8.74$11.70

£1.32$1.77

£7.42$9.93

Interest

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

Total Interest

£39.94

UK Interest

£0.00

Foreign Interest

£39.94

Month	Broker	Currency	Type	Amount
2025-04	Robinhood	USD	Foreign	£3.17$4.12 @ 0.7705
2025-05	Robinhood	USD	Foreign	£5.16$6.85 @ 0.7535
2025-06	Robinhood	USD	Foreign	£4.03$5.40 @ 0.7456
2025-07	Robinhood	USD	Foreign	£2.90$3.90 @ 0.7434
2025-08	Robinhood	USD	Foreign	£3.51$4.75 @ 0.7385
2025-09	Robinhood	USD	Foreign	£2.38$3.20 @ 0.7422
2025-10	Robinhood	USD	Foreign	£4.47$6.10 @ 0.7328
2025-11	Robinhood	USD	Foreign	£2.14$2.85 @ 0.7503
2025-12	Robinhood	USD	Foreign	£2.70$3.55 @ 0.7618
2026-01	Robinhood	USD	Foreign	£3.15$4.20 @ 0.7502
2026-02	Robinhood	USD	Foreign	£2.95$3.95 @ 0.7457
2026-03	Robinhood	USD	Foreign	£3.39$4.60 @ 0.7368
				£39.94$53.47

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

Other income

SA101 box 17. HMRC reference

Total Other Income

£4.18

Asset	Date	Type	Amount
NVDA	2025-08-07	Other	£1.59$2.15 @ 0.7385
NVDA	2025-12-05	Other	£2.59$3.40 @ 0.7618

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

Other 20%: £0.84

Higher Rate

Int 40%: £0.00

PSA: £500.00

Other 40%: £1.67

Additional Rate

Int 45%: £17.97

Other 45%: £1.88

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

Country	Currency	Country Rate	Dividends	Foreign Tax Paid	Basic	Higher	Additional
USA	USD	15%	£8.74	£1.32	£0.00	£0.00	£0.00

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