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Posted Mon, 15 Nov 2021 10:29:24 GMT by MJeswani
Hello, For capital gains tax purposes, could you please let me know if the “same day rule”, “30 day rule” and “bed and breakfast rule” for shares trading described in CG51560 and CG13370 would also be applicable to futures trading dealt on a recognised futures exchange CG56021. Thanks
Posted Tue, 16 Nov 2021 12:58:34 GMT by HMRC Admin 2

The same day, 30 day and bed and breakfast rules are unlikely to apply to trading in futures as each contract will be different.

Thank you.
Posted Wed, 05 Oct 2022 20:37:08 GMT by Keikei144
If I trade the same futures at different prices multiple times on the same day or within 30 days, will the 30 day rule and the bed and breakfast rule for stocks not apply?
Posted Wed, 12 Oct 2022 13:19:35 GMT by HMRC Admin 20
Hi Keikei144,

Please refer to guidance at:
HS284 Shares and Capital Gains Tax (2022)

Thank you.

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