Hi, I am from Hong Kong with BNO visa and arrived UK and became resident in November 2022. I check and split year treatment should apply to my situation. Well before I became resident in Nov 22, I exchanged some Australian and Japanese currency in my bank account. After I became resident, I changed the currency back into Hong Kong Dollar and then convert them into GBP so that I could transfer to UK. Do I still subject to capital tax by converting Australian and Japanese currency into Hong Kong Dollar? If the answer is yes, actually this exchange led to a loss, not a gain. May I use this loss to deduct the capital gain I got in selling stock? Thanks.