RSU & ESPP - Actual Costs or Section 104 Rule?

Hi I work for a US company and receive RSU & ESPP shares of my company every year and some of those shares were sold after a few months after acquisition so I need to calculate the capital gains tax. I have read the HS287 Capital Gains Tax and employee share schemes (2024) but still have a few questions below : 1. Since my RSU &ESPP shared were released/acquired on different dates, when identifying their cost to work out for capital gains, can I use the actual costs for the each disposal ? (when I sell those shares I can choose which to sell so am able to identify the actual costs for each disposal.) 2. If those shares are subject to the Section 104 Rules and have to go to a pool to calculate the average costs, shall I use 2 separate pools (one for the RSU shares and the other for the ESPP shares)? Please note that these shares are under 2 different categories on my account. So I'm not sure if they have to be in a single pool or 2 separate pools. 3. To report capital gains tax through self-assessment online, do I need to attach the detailed calculations for each acquisition, disposal, and the balance in the Section 104 holdings pool? Thanks a lot.

Hi,

1. You would treat each as a S104 holding to get the cost.   
2. You will need separate pools for both.   
3. Yes, you need to attach a calculation to show how you arrived at your figures.

Thank you.