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Posted Sun, 31 Mar 2024 16:16:36 GMT by YMC
Hello, if I have hundreds of transactions (either buy or sell) of the same shares within the same tax year, and at the end of the tax year, I just sell all of them, i.e. no more that share on hand. And I am not going to trade the same share within 30days in the next tax year. So, the same day rule, bed and breakfast rule, and section 104 rule doesn't really matter because the capital gain is just the different between the Net Asset Value (NAV) at the begin of tax year and the end of tax year. As there are hundreds of transactions, if I need to upload the computation one by one, there will be hundreds of computations, I afraid the online tax return server will not allow me to do so; Can I just put all the transactions into a single excel to shows each transaction's buy or sell date, quantity, and total value, and the same as pdf for tax return purpose? I understand that multiple transactions of same asset of the same day will be counted as 1 disposal only, I will try to count the no. of disposals correctly and report in the tax return, does it work? looking forward your comment ,Thank you!
Posted Thu, 04 Apr 2024 16:41:08 GMT by HMRC Admin 25 Response
Hi YMC,
Yes, you can attach a spreadsheet to show your figures. this will need to be attached as a pdf document.
Thank you. 
Posted Sun, 07 Apr 2024 19:14:40 GMT by YMC
hello, would you pls comment if it is correct to think in this way (the same day rule, bed and breakfast rule, and section 104 rule doesn't really matter because the capital gain is just the different between the Net Asset Value (NAV) at the begin of tax year and the end of tax year.)? If this is correct, it is not necessary to work out the capital gain based on the rules (same day rule, B&B, and section 104), right?
Posted Wed, 17 Apr 2024 11:08:09 GMT by HMRC Admin 25 Response
Hi YMC,
No, a capital gain is based on the difference in the value of the asset at date of purchase and date of sale no matter what tax year.
The S104 rule is for multiple purchases in the same company:
Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
Thank you. 
 
Posted Wed, 04 Dec 2024 23:38:08 GMT by Eoin Finegan
If there are stock sales involving multiple companies each with multiple sells in the tax year, is it necessary to report a single balancing gain/loss for each company ? Is it possible to submit a single gain/loss figure for the entire year i.e total gain- these calculations are all provided on spreadsheet to summarise hundreds of transactions.
Posted Mon, 09 Dec 2024 12:26:51 GMT by HMRC Admin 17 Response

Hi ,
 
You can submit summary figures in your tax return and provide supporting evidence on a pdf attachment. 

You can save your spreadsheet as a pdf and attach it to your tax return.

Thank you .

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