Hi,
Currency other than pounds sterling is a chargeable assess and it's disposal can give rise to a capital gain or an allowable loss.
There is an exemption where the currency exchange was for personal expenditure outside of the UK:
Capital Gains Manual
In the current tax year, the annual exempt allowance for capital gains is £6000.00, so if the total gains in the tax year are below this sum, they do not need to be reported.
Thank you.