Short sell interests as costs, B&B rule while shares were split

Hi HMRC Admin Team, I have the following questions: 1) For the Bed & Breakfast rule, does the same idea apply to the opposite direction, ie. first short selling stocks? For example, short sell a stock, buy back later, and then short sell again within 30 calendar days? 2) Can the interests of shot selling stocks be included as costs? 3) I have a practical example of when the shares were split and the B&B rule was applied at the same time. How to handle it in this case? I have searched corresponding documents/notes but have not got a clue. Trade 1 -100 stocks (short sell) @480 1Jul2022 Trade 2 +100 stocks (buy back) @360 5Aug2022 Stocks then split to 3 Trade 3 +300 stocks (buy) @120 15Aug2022 Trade 4 -300 stocks (sell) @130 17Aug2022 (100 out of 300 stocks meet the B&B rule with Trade 2, while the direction was short selling since Trade 1. Kind regards,

For question 3, I thought I had an idea of how to handle it by referring similar approach in the stock exchange. The stock before and after the split will be treated as 2 separate stocks that cannot be mixed. Similar rules are applied for both separately. Please confirm whether this understanding is correct. Thank you.

Hi samsung2046,
Please refer to:
CG51560 - Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules
For guidance on the Bed & Breakfasting identification rules.
Also:
CG13350P - Capital Gains manual: introduction and computation: occassions of charge: bed and breakfasting: contents
For information on occasions of charge for Bed & Breakfasting.
Thank you.