YWY

Hello, Before I became UK tax resident on 1 Nov 2023, I exchanged HKD to USD in several times since 2020 and I am earning USD interest income. Thus, my USD is mixed by principal and interest. (1) To calculate the actual cost of this USD pool, I can refer to the monthly rates, yearly average or spot rates quoted in HMRC website for calculation on interest income, right? (2) If these moneies was deposited into 2 banks and an investment brokers respectively, do I need to calculate the acquisition cost of these moneies separately ? Instead of calculate the acquisition cost of the whole pool of my USD money? However, I made money transfer between these institutes. Therefore, if your answer is "yes", please advise how to find the acquisition cost of this transfer USD. (3) To sell the USD to GBP, I can use the rate in actual transaction and calculate the gain or loss, right? (4) How to count the "Number of Disposals"? My USD was deposited into banks and investment brokers respectively, they pay USD interest every month. Therefore, my USD pool is comprising of principal and interest. After I became UK tax resident, I made money transfer between banks and investment brokers. I also have part-disposed USD to GBP in four times. What is the meaning of disposal? Is it mean "selling only"? or "buying and selling"? If it means "buying and selling", is "interest earning" regarded as "buying"? (5) When I convert USD to GBP, the service provider will deduct the service charge in USD or GBP from my account. Is this charge in USD regarded as a "disposal" ? Because the total value of my USD is reduced by this charge. Look forward to have reply from you soon. Thank you!