ETFs that track the same index

Hello, Are ETFs (exchange traded funds) considered the same if they track the same index or underlying assets, not just the ticker symbol? This affects how same day, bed and breakfast and Section 104 are calculated. Should all shares/units for the same index (e.g. FTSE All-World Index) be pooled together and considered the same, irrespective of fund provider and if the fund is an accumulating or an income one? Thank you in advance.

Hi 2sb1y,
The legislation under S104 TCGA92 applies to securities of the same class acquired by the same person in the same capacity and be regarded as indistinguishable parts of a single asset.
You will need to determine if the investments are identical and if in doubt seek clarity from their provider.
I would refer to the following links for assistance:  Taxation of Chargeable Gains Act 1992
HS284 Shares and Capital Gains Tax (2024)
CG51560 - Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules - HMRC internal manual - GOV.UK and CG51555 - Share identification rules for capital gains tax from 6.4.2008: identifying disposals - HMRC internal manual - GOV.
Thank you.