Do I Need to Report Capital Gains? The £3,000 vs £12,000 Rule Explained
When you need to report capital gains to HMRC on your self-assessment. The £3,000 exemption vs the £12,000 reporting threshold explained.
When you need to report capital gains to HMRC on your self-assessment. The £3,000 exemption vs the £12,000 reporting threshold explained.
Detailed methodology of how TaxBull applies HMRC Capital Gains Tax rules including same-day compositing, 30-day matching, Section 104 pooling, and option treatment.
Clear explanation of HMRC’s three share matching rules for Capital Gains Tax: the same-day rule, the 30-day bed & breakfast rule, and the Section 104 pool.
How UK Capital Gains Tax applies to stock options — including calls, puts, assignments, exercises, and expiries. Covers HMRC treatment under TCGA 1992 s.144.
Step-by-step guide to filling in the SA108 Capital Gains Summary supplementary page for your UK self-assessment tax return.
Step-by-step guide to calculating UK Capital Gains Tax on shares for 2025/26. Covers HMRC share matching rules, Section 104 pools, the 30-day bed & breakfast rule, and SA108 filing.