FiscalFox Guides

    Plain-English guides for UK capital gains tax, HMRC share matching rules, broker exports, SA108 reporting, and AI-assisted workflows.

    Updated 17 August 20262 min readChecked against published GOV.UK/HMRC guidance

    Start with the current-year guide if you need rates and allowances, or use the share-matching guides when you need to understand how a disposal is connected to earlier and later purchases. The broker guides cover the separate practical question of which transaction file to export.

    FiscalFox organises its guidance around the sequence used in a UK share calculation: establish the taxable account history, identify the same security across accounts, apply same-day and following-30-day matching, then update the Section 104 holding. Reporting guides explain how the resulting totals can support Self Assessment without presenting the calculator as an HMRC filing service or personal tax advice.

    Rate, allowance and matching-rule statements link to GOV.UK or HMRC material, including Helpsheet 284 and the current Capital Gains Tax rates. Each detailed guide states its publication and update dates so readers can distinguish current-year figures from enduring calculation principles.

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    CGT basics

    Rates, allowances, reporting thresholds, and examples.

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    Step-by-step share disposal calculations.

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    Current rates, allowances and reporting context.

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    How the £3,000 annual exempt amount works.

    Read guide

    2026/27 rates and the historical split-year change.

    Read guide

    HMRC share matching rules

    How same-day purchases are matched.

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    The anti-avoidance rule for quick repurchases.

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    Average cost pooling for remaining shares.

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    Using, claiming, and carrying forward losses.

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    No-gain/no-loss transfers and inherited pooled cost.

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    How reorganisations affect quantities and pooled costs.

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    Reporting and SA108

    What goes into the Self Assessment capital gains pages.

    Read guide

    How excess reportable income affects taxable accounts.

    Read guide

    Broker workflows

    Find the right export instructions for your platform.

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    Combine matching securities across investment accounts.

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    Records, supported scope and complex cases.

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    Compare portfolio tracking with a specialist UK CGT workflow.

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    Official UK tax references

    This guide is checked against published GOV.UK and HMRC material. FiscalFox is a calculation tool, not personal tax advice; review unusual transactions with a qualified adviser.

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