Section 104 pooling for shares and crypto
Bought the same investment at several prices? A Section 104 pool keeps its units and allowable cost together, so you can work out the cost of a later disposal.
Understand your share and crypto gains, from preparing trade records to following HMRC’s matching rules. Each guide includes practical examples and links to official sources.
Bought the same investment at several prices? A Section 104 pool keeps its units and allowable cost together, so you can work out the cost of a later disposal.
Buying an asset back soon after selling it can change the gain on the sale. The later purchase may supply the allowable cost before your existing Section 104 pool is used.
Reliable gains start with a complete history. Gather the transactions that establish your costs, then check them before importing or sharing records with an accountant.
The amount you receive from a sale is not the same as your gain. Follow the figures from a matched disposal through to a tax-year summary.
For details of what Gainly computes and its limitations, read how Gainly applies the rules.