Irish CGT across multiple brokers: combine the history

Collect records for the same person and tax year

Use the calendar year for the result, but include older history needed for the costs behind that year’s sales. Keep a list of the accounts and periods exported, including closed accounts with relevant purchases.

FiscalFox can combine files from supported brokers in the Irish workspace. This is an individual calculation, not a facility to merge unrelated people’s portfolios or silently apply a couple’s joint tax position.

Match the investment across account labels

Use ISIN and share-class evidence where available. The same ticker can refer to different investments, and a company can have multiple share classes. Conversely, different exchange tickers can describe the same investment.

An account’s local profit figure or preferred tax lot is not a substitute for the full Irish matching record. Reconcile the instrument identity before relying on cross-file purchases to support a disposal.

Sources: Revenue: share identification

Preserve purchase costs through transfers

A transfer-in row or opening balance shows that units arrived, but may not prove the original date and cost. Keep the sending broker’s history and the transfer statement. Do not manufacture a sale and new purchase merely to make the receiving account balance.

Review quantities across the transfer and retain corporate-action evidence where the units changed. Resolve missing history on the affected investment; an unrelated complete holding should remain traceable on its own.

Avoid duplicated periods and allowances

Use the import summary and source references to check overlapping exports. Uploading both an all-time statement and individual-year files can repeat events. Keep the original rows available so any duplication can be investigated.

Apply the personal exemption once in the combined annual computation. Check general losses and any restricted replacement-share losses across the relevant record rather than assuming that a different broker makes a repurchase irrelevant.

Sources: Revenue: chargeable gains, exemption and rates · Revenue: share identification

Give your accountant one organised evidence pack

Reconcile the combined disposal schedule to each source account and retain the breakdown of matched acquisitions. Separate fund events and income records from ordinary shares. Trades-only exports need separate income statements where those records matter.

Download the selected-year computation and history backup. The supporting pack is currently free and keeps source references for review; it does not file your return. Use the broker guides to collect an export suited to the Irish reader.