HMRC Share Matching Rules Explained — Same-Day, 30-Day, and Section 104 Pool
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.
Options Capital Gains Tax in the UK — How HMRC Taxes Calls, Puts, and Assignments
How UK Capital Gains Tax applies to stock options — including calls, puts, assignments, exercises, and expiries. Covers HMRC treatment under TCGA 1992 s.144.
How to Fill in SA108 — Capital Gains Summary for Self-Assessment (Box-by-Box Guide)
Step-by-step guide to filling in the SA108 Capital Gains Summary supplementary page for your UK self-assessment tax return.
How TaxBull Calculates Your Capital Gains Tax
Detailed methodology of how TaxBull applies HMRC Capital Gains Tax rules including same-day compositing, 30-day matching, Section 104 pooling, and option treatment.
How to Calculate UK Capital Gains Tax on Shares — The Complete 2025/26 Guide
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.