HMRC exchange rates for December 2023

142 currencies, as HMRC published them for 1 to 31 December 2023. Each figure is the number of units you get for one pound.

Every rate HMRC published for December 2023

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 2023:

https://www.trade-tariff.service.gov.uk/api/v2/exchange_rates/files/monthly_csv_2023-12.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

• A trade made in December 2023 converts at the rate on this page. A trade made in another month uses that month's page, on the buy and on the sale alike.
• If the rate for a currency is not on this page, HMRC did not publish one for it that month, or this server has not loaded it. The calculator names the currency and the month and refuses rather than borrowing another currency's rate.
• A pence quoted London price is not a foreign currency. Pence are converted by dividing by 100, and that happens before any of this.

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.