Is share pooling optional?

I own many stocks of the same company. I sell some but not all of them. I am wondering if it is possible to calculate the cost basis of a sale by looking at specific stocks' purchase price, rather than forming a sharepool, to determine the cost basis. To illustrate: Bought 5 shares at $10 Bought 5 shares at $20 My broker tracks these shares individually, so I can choose to sell 3 of the ones I bought for $10. Given I know which specific shares I sold, can I use a cost basis of $10?

Hi,
It is up to you whether you pool the shares into a S104 holding for Capital Gains purposes.  As long as your evidence explains the summary figures used to declare your gains.
Thank you.