TaxBullUK capital gains tax

HMRC exchange rates for December 2024

142 currencies, as HMRC published them for 1 to 31 December 2024. 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 2024

Units of each currency per £1, for 1 to 31 December 2024. Sorted by currency code.
Code Currency Units per £1 Period covered
AED Dirham 4.6501 1 to 31 December 2024
ALL Lek 117.6994 1 to 31 December 2024
AMD Dram 492.5378 1 to 31 December 2024
AOA Readj Kwanza 1,165.0369 1 to 31 December 2024
ARS Peso 1,268.3843 1 to 31 December 2024
AUD Dollar 1.9473 1 to 31 December 2024
AWG Florin 2.2665 1 to 31 December 2024
AZN New Manat 2.1525 1 to 31 December 2024
BAM Marka 2.3462 1 to 31 December 2024
BBD Dollar 2.5324 1 to 31 December 2024
BDT Taka 151.2211 1 to 31 December 2024
BGN Lev 2.3462 1 to 31 December 2024
BHD Dinar 0.4761 1 to 31 December 2024
BIF Franc 3,724.6317 1 to 31 December 2024
BMD Dollar (US) 1.2662 1 to 31 December 2024
BND Dollar 1.7004 1 to 31 December 2024
BOB Boliviano 8.7517 1 to 31 December 2024
BRL Real 7.3155 1 to 31 December 2024
BSD Dollar 1.2662 1 to 31 December 2024
BTN Ngultrum 106.8337 1 to 31 December 2024
BWP Pula 17.287 1 to 31 December 2024
BYN Rouble 4.1405 1 to 31 December 2024
BZD Dollar 2.5522 1 to 31 December 2024
CAD Dollar 1.7719 1 to 31 December 2024
CDF Congo Fr 3,616.5008 1 to 31 December 2024
CHF Franc 1.1214 1 to 31 December 2024
CLP Peso 1,232.265 1 to 31 December 2024
CNY Yuan 9.1758 1 to 31 December 2024
COP Peso 5,564.7469 1 to 31 December 2024
CRC Colon 644.214 1 to 31 December 2024
CUP Peso 30.3987 1 to 31 December 2024
CVE Escudo 132.2766 1 to 31 December 2024
CZK Koruna 30.3566 1 to 31 December 2024
DJF Franc 225.3178 1 to 31 December 2024
DKK Krone 8.9473 1 to 31 December 2024
DOP Peso 76.1865 1 to 31 December 2024
DZD Dinar 169.0893 1 to 31 December 2024
EGP Pound 62.9822 1 to 31 December 2024
ERN Nakfa 18.9931 1 to 31 December 2024
ETB Birr 155.1374 1 to 31 December 2024
EUR Euro 1.1996 1 to 31 December 2024
FJD Dollar 2.8751 1 to 31 December 2024
GEL Lari 3.4732 1 to 31 December 2024
GHS Cedi 20.1236 1 to 31 December 2024
GMD Dalasi 90.5036 1 to 31 December 2024
GNF Franc 10,909.7412 1 to 31 December 2024
GTQ Quetzal 9.7777 1 to 31 December 2024
GYD Dollar 264.475 1 to 31 December 2024
HKD Dollar 9.8559 1 to 31 December 2024
HNL Lempira 31.9548 1 to 31 December 2024
HTG Gourde 166.557 1 to 31 December 2024
HUF Forint 492.1745 1 to 31 December 2024
IDR Rupiah 20,143.5325 1 to 31 December 2024
ILS Shekel 4.731 1 to 31 December 2024
INR Rupee 106.8337 1 to 31 December 2024
IQD Dinar 1,654.3303 1 to 31 December 2024
ISK Krona 174.293 1 to 31 December 2024
JMD Dollar 201.1121 1 to 31 December 2024
JOD Dinar 0.8977 1 to 31 December 2024
JPY Yen 197.3097 1 to 31 December 2024
KES Schilling 163.7172 1 to 31 December 2024
KGS Som 109.5264 1 to 31 December 2024
KHR Riel 5,121.2653 1 to 31 December 2024
KMF Franc 590.1497 1 to 31 December 2024
KRW Won 1,769.3887 1 to 31 December 2024
KWD Dinar 0.3894 1 to 31 December 2024
KYD Dollar 1.0466 1 to 31 December 2024
KZT Tenge 628.4674 1 to 31 December 2024
LAK Kip 27,709.0016 1 to 31 December 2024
LBP Pound 113,350.7372 1 to 31 December 2024
LKR Rupee 369.6179 1 to 31 December 2024
LRD Dollar 230.1105 1 to 31 December 2024
LSL Loti 22.9569 1 to 31 December 2024
LYD Dinar 6.1651 1 to 31 December 2024
MAD Dirham 12.6456 1 to 31 December 2024
MDL Leu 22.9792 1 to 31 December 2024
MGA Malagasy Ariary 5,913.6201 1 to 31 December 2024
MKD Denar 73.7209 1 to 31 December 2024
MMK Kyat 2,657.4731 1 to 31 December 2024
MNT Tugrik 4,323.7407 1 to 31 December 2024
MOP Pataca 10.1516 1 to 31 December 2024
MRU Ouguiya 50.3616 1 to 31 December 2024
MUR Rupee 58.6188 1 to 31 December 2024
MVR Rufiyaa 19.5499 1 to 31 December 2024
MWK Kwacha 2,192.1788 1 to 31 December 2024
MXN Mexican Peso 25.6116 1 to 31 December 2024
MYR Ringgit 5.6596 1 to 31 December 2024
MZN Metical 80.9195 1 to 31 December 2024
NGN Naira 2,123.4831 1 to 31 December 2024
NIO Gold Cordoba 46.5475 1 to 31 December 2024
NOK Norwegian Krone 13.9852 1 to 31 December 2024
NPR Rupee 171.0141 1 to 31 December 2024
NZD Dollar 2.154 1 to 31 December 2024
OMR Rial 0.4875 1 to 31 December 2024
PAB Balboa 1.2662 1 to 31 December 2024
PEN New Sol 4.798 1 to 31 December 2024
PGK Kina 5.0496 1 to 31 December 2024
PHP Peso 74.7009 1 to 31 December 2024
PKR Rupee 351.3311 1 to 31 December 2024
PLN Zloty 5.2022 1 to 31 December 2024
PYG Guarani 9,876.7534 1 to 31 December 2024
QAR Riyal 4.609 1 to 31 December 2024
RON New Leu 5.9695 1 to 31 December 2024
RSD Dinar 140.3359 1 to 31 December 2024
RUB Rouble 126.8436 1 to 31 December 2024
RWF Franc 1,735.5355 1 to 31 December 2024
SAR Riyal 4.7483 1 to 31 December 2024
SBD Dollar 10.6396 1 to 31 December 2024
SCR Rupee 17.1351 1 to 31 December 2024
SDG Pound 761.6495 1 to 31 December 2024
SEK Krona 13.9286 1 to 31 December 2024
SGD Dollar 1.7004 1 to 31 December 2024
SLE Leone 28.616 1 to 31 December 2024
SOS Schilling 723.0656 1 to 31 December 2024
SRD Dollar 44.9691 1 to 31 December 2024
SVC Colon 11.0793 1 to 31 December 2024
SZL Lilangeni 22.9569 1 to 31 December 2024
THB Baht 43.945 1 to 31 December 2024
TMT New Manat 4.4317 1 to 31 December 2024
TND Dinar 3.9918 1 to 31 December 2024
TOP Pa'anga (AUS) 3.0314 1 to 31 December 2024
TRY Turkish Lira 43.6487 1 to 31 December 2024
TTD Dollar 8.5893 1 to 31 December 2024
TWD Dollar 41.2136 1 to 31 December 2024
TZS Schilling 3,356.9044 1 to 31 December 2024
UAH Hryvnia 52.2836 1 to 31 December 2024
UGX Schilling 4,666.4926 1 to 31 December 2024
USD Dollar 1.2662 1 to 31 December 2024
UYU Peso 54.1579 1 to 31 December 2024
UZS Sum 16,221.9694 1 to 31 December 2024
VEF Bolivar Fuerte 5,818,640.3312 1 to 31 December 2024
VND Dong 32,211.426 1 to 31 December 2024
VUV Vatu 153.349 1 to 31 December 2024
WST Tala 3.5195 1 to 31 December 2024
XAF CFA Franc 786.8662 1 to 31 December 2024
XCD E Caribbean Dollar 3.4269 1 to 31 December 2024
XOF CFA Franc 786.8662 1 to 31 December 2024
XPF CFP Franc 143.1468 1 to 31 December 2024
YER Rial 316.7057 1 to 31 December 2024
ZAR Rand 22.9569 1 to 31 December 2024
ZMW Kwacha 34.9327 1 to 31 December 2024
ZWG Zimbabwe Gold 32.4174 1 to 31 December 2024

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 2024:

https://www.trade-tariff.service.gov.uk/api/v2/exchange_rates/files/monthly_csv_2024-12.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.