Capital Gains Tax calculation where same shares/funds are held in separate accounts

My wife and have investments in joint names in the same tracker fund on two different online platforms. The units were bought at different times, so have a different 'tax cost'. If we sell some of the units from just one of the platforms, do we need to take into account the tax cost of those on the other platform, or are those treated as separate investments?

Hi
If the disposal is from one online platform, you would only consider the costs for that plaform on not both of them.

Thank you for the clarification. Does this separate treatment apply if the funds are held in two different accounts but on the same platform, both accounts being held in the same joint names? For example, it is possible to hold more than one investment account on the Hargreaves Lansdown platform.

Hi Bob Jones,

If the same platformx, this treatment applies as it is one overall cost.

Thank you.

Hello, I'm sorry but I don't understand this reply. If I hold two separate accounts on the same platform, and each account holds the same tracker fund, is the tax cost for CGT calculated by averaging the cost of both holdings, or is each treated independently for tax purposes?

Hi,

Please refer to guidance at : HS284 Shares and Capital Gains Tax (2023)   . Thank you.