TaxBullUK capital gains tax

HMRC exchange rates for December 2022

143 currencies, as HMRC published them for 1 to 31 December 2022. Each figure is the number of units you get for one pound.

Divide, do not multiply

Sterling is the foreign amount divided by the rate in this table. Multiplying instead is wrong by the square of the rate, which on a typical dollar figure is more than half as much again.

HMRC do not prescribe which exchange rate you use. CG78310 expects a reasonable and consistent method, and the monthly rate is the method this calculator applies to every trade. What CG78310 does settle is the date: sterling worth is taken at the date of the acquisition or disposal (Bentley v Pike, Capcount Trading v Evans). A broker's own rate and a market feed are neither published nor consistent, so this site never reads one.

Every rate HMRC published for December 2022

Units of each currency per £1, for 1 to 31 December 2022. Sorted by currency code.
Code Currency Units per £1 Period covered
AED Dirham 4.4317 1 to 31 December 2022
ALL Lek 135.9238 1 to 31 December 2022
AMD Dram 477.2735 1 to 31 December 2022
AOA Readj Kwanza 618.7788 1 to 31 December 2022
ARS Peso 198.887 1 to 31 December 2022
AUD Dollar 1.7951 1 to 31 December 2022
AWG Florin 2.1597 1 to 31 December 2022
AZN New Manat 2.0508 1 to 31 December 2022
BAM Marka 2.2746 1 to 31 December 2022
BBD Dollar 2.4131 1 to 31 December 2022
BDT Taka 124.5159 1 to 31 December 2022
BGN Lev 2.2746 1 to 31 December 2022
BHD Dinar 0.4548 1 to 31 December 2022
BIF Franc 2,496.7748 1 to 31 December 2022
BMD Dollar (US) 1.2065 1 to 31 December 2022
BND Dollar 1.6629 1 to 31 December 2022
BOB Boliviano 8.3373 1 to 31 December 2022
BRL Real 6.4988 1 to 31 December 2022
BSD Dollar 1.2065 1 to 31 December 2022
BTN Ngultrum 98.7621 1 to 31 December 2022
BWP Pula 15.5183 1 to 31 December 2022
BYN Rouble 3.0465 1 to 31 December 2022
BZD Dollar 2.4131 1 to 31 December 2022
CAD Dollar 1.6144 1 to 31 December 2022
CDF Congo Fr 2,455.5086 1 to 31 December 2022
CHF Franc 1.1371 1 to 31 December 2022
CLP Peso 1,106.8279 1 to 31 December 2022
CNY Yuan 8.6323 1 to 31 December 2022
COP Peso 5,885.5381 1 to 31 December 2022
CRC Colon 733.0812 1 to 31 December 2022
CUP Peso 28.76 1 to 31 December 2022
CVE Escudo 128.9361 1 to 31 December 2022
CZK Koruna 28.3271 1 to 31 December 2022
DJF Franc 214.8292 1 to 31 December 2022
DKK Krone 8.6488 1 to 31 December 2022
DOP Peso 65.5518 1 to 31 December 2022
DZD Dinar 167.285 1 to 31 December 2022
ECS Dollar 1.2065 1 to 31 December 2022
EGP Pound 29.6244 1 to 31 December 2022
ERN Nakfa 18.0982 1 to 31 December 2022
ETB Birr 64.2668 1 to 31 December 2022
EUR Euro 1.163 1 to 31 December 2022
FJD Dollar 2.72 1 to 31 December 2022
GEL Lari 3.2884 1 to 31 December 2022
GHS Cedi 17.495 1 to 31 December 2022
GMD Dalasi 75.4093 1 to 31 December 2022
GNF Franc 10,392.2017 1 to 31 December 2022
GTQ Quetzal 9.4288 1 to 31 December 2022
GYD Dollar 252.4662 1 to 31 December 2022
HKD Dollar 9.4339 1 to 31 December 2022
HNL Lempira 29.844 1 to 31 December 2022
HRK Kuna 8.7719 1 to 31 December 2022
HTG Gourde 165.5323 1 to 31 December 2022
HUF Forint 476.6535 1 to 31 December 2022
IDR Rupiah 18,926.5612 1 to 31 December 2022
ILS Shekel 4.1311 1 to 31 December 2022
INR Rupee 98.7621 1 to 31 December 2022
IQD Dinar 1,761.2183 1 to 31 December 2022
ISK Krona 170.6061 1 to 31 December 2022
JMD Dollar 185.7491 1 to 31 December 2022
JOD Dinar 0.8566 1 to 31 December 2022
JPY Yen 168.6032 1 to 31 December 2022
KES Schilling 147.561 1 to 31 December 2022
KGS Som 101.8718 1 to 31 December 2022
KHR Riel 4,991.093 1 to 31 December 2022
KMF Franc 572.1561 1 to 31 December 2022
KRW Won 1,630.9529 1 to 31 December 2022
KWD Dinar 0.3714 1 to 31 December 2022
KYD Dollar 0.9894 1 to 31 December 2022
KZT Tenge 560.7196 1 to 31 December 2022
LAK Kip 20,873.3956 1 to 31 December 2022
LBP Pound 1,824.5438 1 to 31 December 2022
LKR Rupee 441.9831 1 to 31 December 2022
LSL Loti 20.5347 1 to 31 December 2022
LYD Dinar 5.9387 1 to 31 December 2022
MAD Dirham 12.9108 1 to 31 December 2022
MDL Leu 23.2263 1 to 31 December 2022
MGA Malagasy Ariary 5,227.1046 1 to 31 December 2022
MKD Denar 71.5846 1 to 31 December 2022
MMK Kyat 2,534.1341 1 to 31 December 2022
MNT Tugrik 4,127.0027 1 to 31 December 2022
MOP Pataca 9.717 1 to 31 December 2022
MRU Ouguiya 43.11 1 to 31 December 2022
MUR Rupee 52.6659 1 to 31 December 2022
MVR Rufiyaa 18.5386 1 to 31 December 2022
MWK Kwacha 1,238.4082 1 to 31 December 2022
MXN Mexican Peso 23.3684 1 to 31 December 2022
MYR Ringgit 5.52 1 to 31 December 2022
MZN Metical 77.0804 1 to 31 December 2022
NGN Naira 535.1046 1 to 31 December 2022
NIO Gold Cordoba 43.4599 1 to 31 December 2022
NOK Norwegian Krone 12.0206 1 to 31 December 2022
NPR Rupee 158.0193 1 to 31 December 2022
NZD Dollar 1.9353 1 to 31 December 2022
OMR Rial 0.4646 1 to 31 December 2022
PAB Balboa 1.2065 1 to 31 December 2022
PEN New Sol 4.64 1 to 31 December 2022
PGK Kina 4.2513 1 to 31 December 2022
PHP Peso 68.719 1 to 31 December 2022
PKR Rupee 270.1162 1 to 31 December 2022
PLN Zloty 5.4687 1 to 31 December 2022
PYG Guarani 8,670.8686 1 to 31 December 2022
QAR Riyal 4.394 1 to 31 December 2022
RON New Leu 5.7369 1 to 31 December 2022
RSD Dinar 136.4245 1 to 31 December 2022
RUB Rouble 73.147 1 to 31 December 2022
RWF Franc 1,274.116 1 to 31 December 2022
SAR Riyal 4.5348 1 to 31 December 2022
SBD Dollar 9.9304 1 to 31 December 2022
SCR Rupee 17.307 1 to 31 December 2022
SDG Pound 685.9232 1 to 31 December 2022
SEK Krona 12.6294 1 to 31 December 2022
SGD Dollar 1.6629 1 to 31 December 2022
SLL Leone 16,750.8677 1 to 31 December 2022
SOS Schilling 686.0456 1 to 31 December 2022
SRD Dollar 37.2673 1 to 31 December 2022
STD Dobra 28,648.6 1 to 31 December 2022
SVC Colon 10.5589 1 to 31 December 2022
SZL Lilangeni 20.5347 1 to 31 December 2022
THB Baht 43.7465 1 to 31 December 2022
TMT New Manat 4.235 1 to 31 December 2022
TND Dinar 3.9051 1 to 31 December 2022
TOP Pa'anga (AUS) 1.7951 1 to 31 December 2022
TRY Turkish Lira 22.4635 1 to 31 December 2022
TTD Dollar 8.1593 1 to 31 December 2022
TWD Dollar 37.6425 1 to 31 December 2022
TZS Schilling 2,813.6732 1 to 31 December 2022
UAH Hryvnia 44.5597 1 to 31 December 2022
UGX Schilling 4,510.9031 1 to 31 December 2022
USD Dollar 1.2065 1 to 31 December 2022
UYU Peso 47.7492 1 to 31 December 2022
UZS Sum 13,540.6314 1 to 31 December 2022
VND Dong 29,981.5913 1 to 31 December 2022
VUV Vatu 145.0091 1 to 31 December 2022
WST Tala 3.3074 1 to 31 December 2022
XAF CFA Franc 762.8747 1 to 31 December 2022
XCD E Caribbean Dollar 3.2577 1 to 31 December 2022
XOF CFA Franc 762.8747 1 to 31 December 2022
XPF CFP Franc 138.7822 1 to 31 December 2022
YER Rial 301.7398 1 to 31 December 2022
ZAR Rand 20.5347 1 to 31 December 2022
ZMW Kwacha 20.2338 1 to 31 December 2022
ZWL Dollar 436.6501 1 to 31 December 2022

Rates are shown exactly as published and are not rounded, because the calculator divides by the same figure. A currency with no name against it is one this server holds only by code.

Where this month came from

Months from January 2021 onwards come from the Online Trade Tariff, which publishes one CSV per month. This is the file for December 2022:

https://www.trade-tariff.service.gov.uk/api/v2/exchange_rates/files/monthly_csv_2022-12.csv

Ask that service for a month before January 2021 and it answers 404, which is the same answer it gives for a month nobody has published yet. Those months come from HMRC's XML archive instead.

The collection that lists both is Exchange rates for customs and VAT on gov.uk. Nothing here is taken from a mirror. A rate comes from HMRC or it does not come at all.

Using this month on a return

Work out the tax from your broker CSV →

Upload a broker export and every foreign trade in it is converted at the HMRC rate for its own month, with the month named in the report. The guide explains the matching rules that decide which cost a disposal takes.