Clarification on Remittance Basis: Selecting Trades Within a Tax Year for Reporting

I'm currently filing my taxes under the remittance basis and need some clarification on how to report capital gains when remitting funds from a mixed account. I understand that HMRC's LIFO (Last-In, First-Out) rules apply at the yearly level, meaning I should first allocate the remittance to the most recent year’s income and gains. However, I’m unsure how to handle individual stock trades within the same tax year. Specifically: 1) If I made multiple disposals in a tax year, can I choose which disposals to report on my SA108 form as long as the total gain matches the amount remitted, or do I need to strictly follow LIFO at the individual trade level within that year? 2) Does HMRC allow flexibility in selecting trades within a single tax year, or must I start with the last trade and work backward until the remitted amount is covered? (The issue with this approach is that there could be a gain in the last few trades for the year, while the net gain for the year might be less). Any guidance on how to proceed would be greatly appreciated. Thank you

Hi

Please refer to CG25300P - Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: domicile and the disposal by non-domiciled individuals of assets situated abroad: contents
and subsequent links.

Thank you