Tax Report

ASSESSMENT SUMMARY16 Sep 2025 – 10 Mar 2026Tax year2025/26

Total Capital Gain

£6,045.96

Taxable after allowance

£3,045.96

ready to fileUK Resident (full year)All bands

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Asset class	Proceeds	Costs	Gain
Stocks	£39,936.50	£33,890.54	£6,045.96
Total	£39,936.50	£33,890.54	£6,045.96

SELF ASSESSMENT GUIDE

Listed shares and securities

Box	What to enter	Figure
23	Number of disposals	10
24	Disposal proceeds	£39,936.50
25	Allowable costs	£33,890.54
26	Gains in the year, before losses	£6,253.02
27	Losses in the year	£207.06

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	£422.00
SA100	UK interest	£46.63

SA106 Foreign income

Country	Gross	Foreign tax	Country rate	FTCR	Taxable
IE (check code)	£696.92	£0.00	—	—	£696.92

Box 6£696.92

STOCK DISPOSALS

HMRC Matching Rules Applied

Same Day

50 shares

£1,897.50

Bed & Breakfast

100 shares

£5,397.50

Section 104 Pool

479.1439 shares

£26,595.54

10 disposals · 7 tickers · £67.50 fees


VUKE	Vanguard	2025-09-16	Same DayS104	100	£3,812.50	£3,556.96	£255.54
Sell: 100 × £38.125 = £3,812.50net of £7.50 feesCost: 50 × £37.95 + 50 × £33.1892 = £3,556.96incl. £11.12 feesResult: £3,812.50 − £3,556.96 = £255.54
Emerging Markets Stock Index Fund - Accumulation	Vanguard	2025-10-14	S104	14.1439	£2,850.00	£2,585.64	£264.36
Sell: 14.1439 × £201.5003 = £2,850.00Cost: 14.1439 × £182.8096 = £2,585.64Result: £2,850.00 − £2,585.64 = £264.36
VWRP	Vanguard	2025-10-20	S104	80	£8,952.50	£7,017.15	£1,935.35
Sell: 80 × £111.9063 = £8,952.50net of £7.50 feesCost: 80 × £87.7144 = £7,017.15incl. £9.47 feesResult: £8,952.50 − £7,017.15 = £1,935.35
VHYL	Vanguard	2025-11-18	B&B	100	£5,312.50	£5,397.50	£-85.00
Sell: 100 × £53.125 = £5,312.50net of £7.50 feesCost: 100 × £53.975 = £5,397.50incl. £7.50 feesResult: £5,312.50 − £5,397.50 = £-85.00
VUAG	Vanguard	2025-12-03	S104	50	£5,242.50	£3,708.74	£1,533.76
Sell: 50 × £104.85 = £5,242.50net of £7.50 feesCost: 50 × £74.1748 = £3,708.74incl. £7.50 feesResult: £5,242.50 − £3,708.74 = £1,533.76
VMID	Vanguard	2026-01-20	S104	120	£4,852.50	£4,147.50	£705.00
Sell: 120 × £40.4375 = £4,852.50net of £7.50 feesCost: 120 × £34.5625 = £4,147.50incl. £7.50 feesResult: £4,852.50 − £4,147.50 = £705.00
VWRP	Vanguard	2026-02-17	S104	30	£3,412.50	£2,631.43	£781.07
Sell: 30 × £113.75 = £3,412.50net of £7.50 feesCost: 30 × £87.7143 = £2,631.43incl. £3.55 feesResult: £3,412.50 − £2,631.43 = £781.07
VUKE	Vanguard	2026-02-24	S104	40	£1,576.50	£1,327.57	£248.93
Sell: 40 × £39.4125 = £1,576.50net of £7.50 feesCost: 40 × £33.1893 = £1,327.57incl. £2.90 feesResult: £1,576.50 − £1,327.57 = £248.93
VUAG	Vanguard	2026-03-03	S104	20	£2,012.50	£1,483.49	£529.01
Sell: 20 × £100.625 = £2,012.50net of £7.50 feesCost: 20 × £74.1745 = £1,483.49incl. £3.00 feesResult: £2,012.50 − £1,483.49 = £529.01
V60A	Vanguard	2026-03-10	S104	75	£1,912.50	£2,034.56	£-122.06
Sell: 75 × £25.50 = £1,912.50net of £7.50 feesCost: 75 × £27.1275 = £2,034.56incl. £3.75 feesResult: £1,912.50 − £2,034.56 = £-122.06
					£39,936.50	£33,890.54	£6,045.96

PORTFOLIO HOLDINGSAll years

Stock Positions

Total Cost Basis

£22,265.84

Stock Holdings

VWRPERI

31.5%

2026-02-17

£7,017.15

£87.71

Date	Type	Qty Change	Cost Change	Explanation
2024-04-09	BUY	+120	+£10,087.50	Buy 120 VWRP at 2024-04-09
2024-06-30	ERI ADJUSTMENT	+0 (190 → 190)	+£194.79£16,152.50 → £16,347.29	ERI for VWRP (ISIN IE00BK5BQT80):120 units × 2.063 × 0.786844FX = 194.79
2024-07-11	BUY	+40 (120 → 160)	+£3,567.50£10,087.50 → £13,655.00	Buy 40 VWRP at 2024-07-11
2025-04-09	BUY	+30 (160 → 190)	+£2,497.50£13,655.00 → £16,152.50	Buy 30 VWRP at 2025-04-09
2025-06-30	ERI ADJUSTMENT	+0 (190 → 190)	+£318.45£16,347.29 → £16,665.74	ERI for VWRP (ISIN IE00BK5BQT80):190 units × 2.247918 × 0.745601FX = 318.45
2025-10-20	SELL	-80 (190 → 110)	-£7,017.15£16,665.74 → £9,648.59	Sold 80 VWRP at average cost
2026-02-17	SELL	-30 (110 → 80)	-£2,631.44£9,648.59 → £7,017.15	Sold 30 VWRP at average cost

VHYL

24.6%

2024-08-14

100

£5,467.50

£54.68

Date	Type	Qty Change	Cost Change	Explanation
2024-08-14	BUY	+100	+£5,467.50	Buy 100 VHYL at 2024-08-14

Emerging Markets Stock Index Fund - AccumulationERI

12.1%

2025-12-31

14.2008

£2,698.54

£190.03

Date	Type	Qty Change	Cost Change	Explanation
2024-09-11	BUY	+28.3447	+£5,000.00	Buy 28.3447 Emerging Markets Stock Index Fund - Accumulation at 2024-09-11
2024-12-31	ERI ADJUSTMENT	+0 (28.3447 → 28.3447)	+£181.69£5,000.00 → £5,181.69	ERI for EMERGING MARKETS STOCK INDEX FUND - ACCUMULATION (ISIN IE00B50MZ724):28.3447 units × 6.410034 × 1FX = 181.69
2025-10-14	SELL	-14.1439 (28.3447 → 14.2008)	-£2,585.64£5,181.69 → £2,596.05	Sold 14.1439 Emerging Markets Stock Index Fund - Accumulation at average cost
2025-12-31	ERI ADJUSTMENT	+0 (14.2008 → 14.2008)	+£102.49£2,596.05 → £2,698.54	ERI for EMERGING MARKETS STOCK INDEX FUND - ACCUMULATION (ISIN IE00B50MZ724):14.2008 units × 7.217776 × 1FX = 102.50

VUAGERI

10.0%

2026-03-03

£2,225.24

£74.17

Date	Type	Qty Change	Cost Change	Explanation
2024-04-09	BUY	+60	+£4,387.50	Buy 60 VUAG at 2024-04-09
2024-06-30	ERI ADJUSTMENT	+0 (100 → 100)	+£53.18£7,275.00 → £7,328.18	ERI for VUAG (ISIN IE00BFMXXD54):60 units × 1.1264 × 0.786844FX = 53.18
2025-04-09	BUY	+40 (60 → 100)	+£2,887.50£4,387.50 → £7,275.00	Buy 40 VUAG at 2025-04-09
2025-06-30	ERI ADJUSTMENT	+0 (100 → 100)	+£89.29£7,328.18 → £7,417.47	ERI for VUAG (ISIN IE00BFMXXD54):100 units × 1.197605 × 0.745601FX = 89.29
2025-12-03	SELL	-50 (100 → 50)	-£3,708.73£7,417.47 → £3,708.74	Sold 50 VUAG at average cost
2026-03-03	SELL	-20 (50 → 30)	-£1,483.50£3,708.74 → £2,225.24	Sold 20 VUAG at average cost

V60AERI

9.1%

2026-03-10

£2,034.56

£27.13

Date	Type	Qty Change	Cost Change	Explanation
2025-01-16	BUY	+150	+£3,967.50	Buy 150 V60A at 2025-01-16
2025-06-30	ERI ADJUSTMENT	+0 (150 → 150)	+£101.61£3,967.50 → £4,069.11	ERI for V60A (ISIN IE00BMVB5P51):150 units × 0.802485 × 0.844167FX = 101.61
2026-03-10	SELL	-75 (150 → 75)	-£2,034.55£4,069.11 → £2,034.56	Sold 75 V60A at average cost

VUKEERI

8.9%

2026-02-24

£1,991.35

£33.19

Date	Type	Qty Change	Cost Change	Explanation
2024-11-12	BUY	+150	+£4,972.50	Buy 150 VUKE at 2024-11-12
2025-06-30	ERI ADJUSTMENT	+0 (150 → 150)	+£5.88£4,972.50 → £4,978.38	ERI for VUKE (ISIN IE00B810Q511):150 units × 0.039177 × 1FX = 5.88
2025-09-16	BUY	+50 (150 → 200)	+£1,897.50£4,972.50 → £6,870.00	Buy 50 VUKE at 2025-09-16
2025-09-16	SAME DAY	-50 (200 → 150)	-£1,897.50£6,870.00 → £4,972.50	Phase 2: Remove 50 consumed by Same Day/B&B
2025-09-16	SELL	-50 (150 → 100)	-£1,659.46£4,978.38 → £3,318.92	Sold 50 VUKE at average cost
2026-02-24	SELL	-40 (100 → 60)	-£1,327.57£3,318.92 → £1,991.35	Sold 40 VUKE at average cost

VMID

3.7%

2026-04-07

£831.50

£41.58

Date	Type	Qty Change	Cost Change	Explanation
2024-10-10	BUY	+120	+£4,147.50	Buy 120 VMID at 2024-10-10
2026-01-20	SELL	-120 (120 → 0)	-£4,147.50£4,147.50 → £0.00	Sold 120 VMID at average cost
2026-04-07	BUY	+20	+£831.50	Add 20 VMID to pool

379.2008

£22,265.84

INCOME SUMMARY

Total Reportable Income

£1,165.55

Dividends

£1,118.92

Interest

£46.63

ERI

£696.92

included in dividends / interest

Dividends

Total Dividends

£1,118.92Includes £696.92 ERI

Dividend Allowance (HMRC)

£500.00

Taxable Dividends

£618.92

Ticker

Count

Gross

Withholding

Net

VHYL

£195.60

£0.00

£195.60

Date	Broker	Currency	Gross	Withholding	Net
2025-06-25	Vanguard	GBP	£53.40	£0.00	£53.40
2025-09-24	Vanguard	GBP	£51.20	£0.00	£51.20
2025-12-23	Vanguard	GBP	£43.80	£0.00	£43.80
2026-03-25	Vanguard	GBP	£47.20	£0.00	£47.20
				£0.00	£195.60

VMID

£103.80

£0.00

£103.80

Date	Broker	Currency	Gross	Withholding	Net
2025-07-16	Vanguard	GBP	£31.80	£0.00	£31.80
2025-10-15	Vanguard	GBP	£34.80	£0.00	£34.80
2026-01-15	Vanguard	GBP	£37.20	£0.00	£37.20
				£0.00	£103.80

VUKE

£122.60

£0.00

£122.60

Date	Broker	Currency	Gross	Withholding	Net
2025-06-25	Vanguard	GBP	£39.15	£0.00	£39.15
2025-09-24	Vanguard	GBP	£36.75	£0.00	£36.75
2025-12-23	Vanguard	GBP	£29.60	£0.00	£29.60
2026-03-25	Vanguard	GBP	£17.10	£0.00	£17.10
				£0.00	£122.60

£422.00

£0.00

£422.00

Interest

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

Total Interest

£46.63

UK Interest

£46.63

Foreign Interest

£0.00

Month	Broker	Currency	Type	Amount
2025-05	Vanguard	GBP	UK	£3.20
2025-06	Vanguard	GBP	UK	£5.72
2025-09	Vanguard	GBP	UK	£5.95
2025-12	Vanguard	GBP	UK	£6.30
2026-03	Vanguard	GBP	UK	£12.44
2026-04	Vanguard	GBP	UK	£13.02
				£46.63

Excess Reportable IncomeView full ERI reference table →

Total ERI

£696.92

Taxed as Dividends

£696.92

Funds

Ticker	ISIN	Date	Amount
EMERGING MARKETS STOCK INDEX FUND - ACCUMULATION	IE00B50MZ724	2025-06-30	£181.69
GBP 6.4100/unit× 28.3447 shares@ 1.0000 →£181.69
V60A	IE00BMVB5P51	2025-12-30	£101.61€120.37 @ 0.8442
EUR 0.8025/unit× 150 shares@ 0.8442 →£101.61
VUAG	IE00BFMXXD54	2025-12-30	£89.29$119.76 @ 0.7456
USD 1.1976/unit× 100 shares@ 0.7456 →£89.29
VUKE	IE00B810Q511	2025-12-30	£5.88
GBP 0.0392/unit× 150 shares@ 1.0000 →£5.88
VWRP	IE00BK5BQT80	2025-12-30	£318.45$427.10 @ 0.7456
USD 2.2479/unit× 190 shares@ 0.7456 →£318.45
			£696.92

Tax by Income Band

Estimated tax based on UK income tax bands. Your actual liability depends on your total income. HMRC rates

Basic Rate

Div 8.75%: £54.16

Int 20%: £0.00

PSA: £1,000.00

Higher Rate

Div 33.75%: £208.89

Int 40%: £0.00

PSA: £500.00

Additional Rate

Div 39.35%: £243.55

Int 45%: £20.98

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