Tax Report

ASSESSMENT SUMMARY

Tax Year2025/2617 Sep 2025 – 5 Jan 2026
Total Capital Gain
£2,364.66
UK Resident (full year)
ProceedsCostsGain
Stocks£11,360.21£8,995.55£2,364.66
Total£11,360.21£8,995.55£2,364.66

STOCK DISPOSALS

HMRC Matching Rules Applied

Same Day

Bed & Breakfast

Section 104 Pool

278.0652 shares

£8,995.55

3 disposals · 3 tickers · £14.11 fees
TickerSourceDateRuleQuantityProceedsCostGain
Sell: 225 × £8.76 = £1,971.00Cost: 225 × £8.8691 = £1,995.55Result: £1,971.00 − £1,995.55 = £-24.55
Sell: 39.5228 × £184.0504 = £7,274.19Cost: 39.5228 × £126.5092 = £5,000.00(incl. fees £10.93)Result: £7,274.19 − £5,000.00 = £2,274.19
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
£11,360.21£8,995.55£2,364.66

Section 104 Pool Holdings

TickerQuantityTotal CostAvg Cost per Share
DateTypeQty ChangeCost ChangeExplanation
2025-04-15BUY+47.9512+£4,000.00Add 47.9512497000 CLS to pool
DateTypeQty ChangeCost ChangeExplanation
2025-05-06BUY+225.5014+£2,000.00Buy 225.5013882000 PAG at 2025-05-06
2025-09-17SELL-225 (225.5014 → 0.5014)-£1,995.55£2,000.00 → £4.45Sold 225.0000000000 PAG at average cost
DateTypeQty ChangeCost ChangeExplanation
2025-04-16BUY+26.7618+£10,000.00Add 26.7618471000 BRK.B to pool

PORTFOLIO HOLDINGS

Stock Positions
3
Total Cost Basis
£14,004.45

Stock Holdings

TickerWeightLast ActivityQuantityCost BasisAvg Cost/Share
BRK.B71.4%2025-04-1626.7618£10,000.00£373.67
CLS28.6%2025-04-1547.9512£4,000.00£83.42
PAG<0.1%2025-09-170.5014£4.45£8.87
75.2145£14,004.45

INCOME SUMMARY

Total Reportable Income
£41.17
Dividends
£41.17
Interest
£0.00

Dividends

Total Dividends
£41.17
Dividend Allowance (HMRC)
£500.00
Taxable Dividends
£0.00
TickerCountGrossWithholdingNet
DateBrokerCurrencyTreaty CountryGrossWH RateWithholdingNet
2025-06-16T212USDUnited States£5.2617.5%£0.92£4.34
2025-09-15T212USDUnited States£5.2417.6%£0.92£4.32
£1.84£8.66
DateBrokerCurrencyGrossWithholdingNet
2025-07-25T212GBP£30.67£0.00£30.67
£0.00£30.67
3£41.17£1.84£39.33

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
CountryCurrencyDividendsForeign Tax PaidFTCR (Basic)FTCR (Higher)FTCR (Additional)
USDUSD£10.50£1.84£0.00£0.00£0.00
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