Shares held outside of an Isa.

I have had an account with Halifax for several years where I purchase shares every month. Some of the stock has done well, some not so well. I am now wanting to "bed and isa" some but am unsure on the capital gains tax. Do I just subtract the loss making ones from the ones that have returned a gain or is the formula for doing so more complicated?

Hi Gregg,
Please refer to:
CG13350 - Bed and breakfasting
 And:
HS284 Shares and Capital Gains Tax (2024) Updated 6 April 2024
Thank you.