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
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
£18.40 of notional distributions / ERI here is also taxable as dividend (or interest) income. Calculate dividend tax.
Matched result
12.7% effective£3,000
£2,571
£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
| Date | Holding | Trade | Pool units | Pool cost | Avg cost |
|---|---|---|---|---|---|
| 2024-06-10 | VWRP | Buy100 units | 100 | £1,010 | £10.1000 |
| 2025-03-20 | VWRP | Buy50 units | 150 | £1,718 | £11.4533 |
| 2025-12-31 | VWRP | Notional dist. | 150 | £1,736 | £11.5760 |
| 2026-04-15 | AAPL | Buy30 units | 30 | £4,508 | £150.2667 |
| 2026-04-20 | VWRP | Sell120 units | 80 | £926 | £11.5760 |
| 2026-05-16 | AAPL | Sell12 units | 18 | £2,705 | £150.2667 |
Background reading
Share matching and Section 104 pooling
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Background reading
Share matching and Section 104 pooling
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.