CGT: does one need to declare conversions USD-GBP from a USD account with hundreds of trades?

Hi HMRC, I've got many trades on a fiscal year (500-1000) and in most of them I borrow USD from my broker to avoid the currency risk, which they track in a USD account on my profile. When a trade is finished I usually leave the Profit or Loss in the USD account for many months, as I'll be using that USD capital for other trades. For my CGT tax calculation, I put the GBP price of my USD stock purchase (on the day it was purchased) minus the GBP price on the day it was sold, however, when the stock is sold I don't convert the USD proceeds back to GBP. This happens daily or weekly many times so the balance in the USD account ends up being a mixed up of many different sales (for which I've already declared the Profit/Loss in GBP at the time they're sold). * Do I need to declare anything else when I end up converting that USD balance back to GBP? * * Or I can just freely change the balance of this USD account into GBP without having to pay further taxes or declare any further CGT profit/loss?* (as I already declared the GBP selling price of each transaction, even if I didn't convert the USD proceeds into GBP at the time of the sale) As a note, when converting the USD balance to GBP, I'll know the amount of GBP received at the time of that conversion but I won't know which was the original GBP "price" of that USD account (as it's a combination of hundreds of sales of USD stocks for many months). Thank you

Hi mickael28,
Please have a look at the guidance at CG78310 - Foreign currency: assets acquired or sold for currency:
CG78310 - Foreign currency: assets acquired or sold for currency
And
CG78316 - Foreign currency: identification of disposals with acquisitions:
CG78316 - Foreign currency: identification of disposals with acquisitions
Thank you.