CREST Depository Interests and SA108 CGL declarations queries

Hi In the Capital Gains Tax summary (SA108 CG22) are capital gains & losses derived from the sale of CREST Depositary Interests (“CDI”) representing overseas exchange listed shares & securities to be declared in the ‘Listed shares and securities’ section (i.e. boxes 23 to 28) or in the ‘Unlisted shares and securities’ section (i.e. boxes 31 to 36)? As CDIs are unlisted UK securities that usually trade off-exchange they should be reported in the unlisted securities section, on the other hand for each CDI held CREST holds a corresponding share of underlying exchange listed stock : does HMRC make a look-through exception in this case allowing to treat CDI transactions as identical to transactions in the listed stock they represent, i.e. determining combined allowable costs and sale proceeds? For instance, as a UK retail investor if on one online platform I buy 1 Amazon.com Common Stock listed on Nasdaq and on another online platform I buy 1 CDI representing 1 Amazon.com Common Stock listed on Nasdaq and, then, after some time on the same day I sell 1 Amazon common stock on one platform and I sell 1 CDI representing 1 Amazon common stock on the other platform, when it comes to declaring appropriate capital gains & losses should I report two disposals - one listed and one unlisted - or one combined listed disposal were HMRC to allow to consider CDI sales as listed? Kindly clarify. Thank you. Regards 

Hi,

Those the gains and losses from listed shares and securities, would be shown on the listed shares and securities and those that are unlisted would be shown on the unlisted shares and securities section. Any Capital Gains Tax paid outside the UK on the gains, can be claimed on SA106.

Thank you.