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Posted Fri, 12 Nov 2021 13:11:24 GMT by profanello
hi there I regularly trade CFDs as well as futures contracts on a recognised exchange using my own money. I have read yourguidance on CFDs and financial futures online and am clear that I have to pay CGT on gains and can accrue losses to offset gains in future years. I'm just doing my self assessment and it's not clear to me into which of these three categories CFDs and futures fall: 1. Listed shares and securities 2. Unlisted shares and securities 3. Other property, assets and gains Since CFDs don't trade on any recognised exchanges I reckon they fall into 2 or 3? With futures on recognised exchanges I reckon they fall under 1 or 3?
Posted Mon, 15 Nov 2021 14:13:03 GMT by HMRC Admin 17

These would be entered on the Other property, assets and gains. 

Thank you.
Posted Tue, 16 Nov 2021 11:06:43 GMT by profanello
thank you very much for your help! as I've made thousands of trades during last tax year, what is the easiest way of capturing this information in the self assessment? Am I allowed to aggregate all of the trades into one gain/loss figure? Where would I capture this? I've made a large loss that I'd like to carry forward into the next tax year
Posted Wed, 17 Nov 2021 14:02:00 GMT by HMRC Admin 29

You can find guidance for working out CFD's/ financial futures for Capital Gains Tax purposes here:

CG56000P - Capital Gains Manual: Shares and Securities: Futures: contents

Thank you. 
Posted Fri, 31 Dec 2021 09:33:31 GMT by Amit Kumar
Hi - Do we also need to include Options under "Other property, assets and gains"? Thanks.
Posted Tue, 04 Jan 2022 12:25:53 GMT by HMRC Admin 17

Yes this would be correct. 

Thank you.

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