Share and fund CGT

Share and fund CGT

Trades

Add buys and sells. Each holding gets its own pool.

Fund events (acc funds)

Tap a type to add it. Tap for how each affects your tax.

Quick answer

Your share and fund CGT bill is about £812.

We matched 2 sales across 2 holdings, found a gain of £6,383, and used £3,000 of the annual exemption.

Uses the trades and settings on this page. Check unusual fund events separately.

2026/27 CGT bill

£812

matched gain £6,383 after costs · taxable gain £3,383

2026/27 rates · Last checked · Sources in page details

Section 104 pool now

2 holdings

VWRP80 units·avg £11.5760
AAPL18 units·avg £150.2667

£18.40 of notional distributions / ERI here is also taxable as dividend (or interest) income. Calculate dividend tax.

Matched result

12.7% effective
Annual exemption

£3,000

Taxable gain kept

£2,571

CGT

£812

Holdings

Separate pools, combined CGT for 2026/27

Gains and losses below are per holding. HMRC nets them across all holdings before charging CGT, so the headline figure won't equal the sum of these tiles.

VWRP

£4,353

Sales

1

Pool units

80

Pool cost

£926

Avg cost

£11.5760

AAPL

£2,031

Sales

1

Pool units

18

Pool cost

£2,705

Avg cost

£150.2667

Disposals in 2026/27

2 sell trades

VWRP

2026-04-20

120 units sold

£4,353

Proceeds

£8,388

Matched cost

£4,035

Gain or loss

£4,353

Same day (2026-04-20) · 20 units

cost £1,362

30 day (2026-05-10) · 30 units

cost £1,863

Section 104 pool · 70 units

cost £810

AAPL

2026-05-16

12 units sold

£2,031

Proceeds

£3,834

Matched cost

£1,803

Gain or loss

£2,031

Section 104 pool · 12 units

cost £1,803

Pool movement

How the Section 104 pool changes after each trade

DateHoldingTradePool unitsPool costAvg cost
2024-06-10VWRPBuy100 units100£1,010£10.1000
2025-03-20VWRPBuy50 units150£1,718£11.4533
2025-12-31VWRPNotional dist.150£1,736£11.5760
2026-04-15AAPLBuy30 units30£4,508£150.2667
2026-04-20VWRPSell120 units80£926£11.5760
2026-05-16AAPLSell12 units18£2,705£150.2667

Background reading

Share matching and Section 104 pooling

Show

Shares, funds, ETFs and crypto can need matching before you know the real gain. This calculator reads your trades, applies same day and 30 day matching, then uses the Section 104 pool for the rest.

  • What is share matching for CGT?

    When you sell shares or fund units, HMRC rules decide which purchases are matched to the disposal. Same day purchases are matched first, then purchases in the next 30 days, then the Section 104 pool.

  • Does this replace the simple capital gains calculator?

    No. Use the simple CGT calculator if you already know the gain. Use this calculator when you need the gain worked out from buy and sell trades.

  • Does this handle accumulation funds?

    Yes. Use the Fund events panel to add notional distributions or ERI (already taxed as income) so they increase the Section 104 cost, and equalisation on the first distribution after a purchase so it reduces the cost. Take the figures from your broker or fund tax voucher.

  • What is equalisation on a fund?

    When you buy units between two distribution dates, the next distribution includes income that accrued before you bought. The fund returns the pre-purchase part to you as equalisation. It isn't income, it's a return of capital that reduces your acquisition cost.

  • What is Excess Reportable Income (ERI)?

    For offshore reporting funds, ERI is income that was not actually distributed but is still taxed as income on the deemed date. Like a UK notional distribution, you add it to the Section 104 pool cost so you are not taxed again as CGT on the same amount when you sell.