Shares buy-in price

Dear HMRC, If the shares on hand were bought monthly in many years, that is, buy a particular amount money for a particular share every month. And the bank statement shows the "average price of all shares purchased" , can I use this as the buy-in price when I sell it in the future? Thanks.

Hi,

If the shares are for the same company and the same type of share, you can pool them together in a Section 104 holding (a single  pool of expenditure usually representing the actual cost of shares) where a fair and reasonable valuation can be applied to the whole.  

Have a look at:

HS284 Shares and Capital Gains Tax (2023)

You may need to submit a CG34 post transaction valuation for capital gains.  

Post transaction valuation checks for Capital Gains (CG34)

Thank you.