HMRC CG51550+ · Cryptoassets Manual · UK only

Your Section 104 pools, done properly.

Shares, funds and crypto in one HMRC-correct Capital Gains Tax engine — same-day, 30-day and Section 104 pooling applied for you, with a rule-by-rule audit trail.

Pooled is tax software for your own investments — not a fund, and not financial advice. It calculates the tax on trades you've already made.

No account needed to try the demo · your current tax year free, no card required

pooled.tax/disposals

Disposals · 2024/25

HMRC-matched
1 Jul 2024VWRL+£12.40
19 Aug 2024GAME−£147.20

GAME · 400 units · matched in three parts

30-day (bed & breakfast) rule320 units · cost £1,040.00
  • Matched acquisition 28 Aug 2024 (rebuy): 320 units, cost £1,040.00
Section 104 pool80 units · cost £252.25
  • Drawn from pool: 80 units, cost £252.25
  • Pool 400 → 320 units · £1,261 → £1,009
Resultproceeds £1,145.05 − cost £1,292.25
  • Allowable loss −£147.20 · the 30-day rule matched most of the rebuy
Net gain · 2024/25£4,182.60

The proper UK share-matching tool a lot of investors lost — rebuilt, with crypto included. One set of pools across every account, remembered year after year, so your 6 April carry-forward is right the next time too.

From broker CSV to your gain in three steps

1

Import

Upload CSVs from Trading 212, Coinbase, Kraken, Binance and more. Parsing runs in your browser; nothing is stored until you review and confirm.

2

Match

Every disposal is identified under HMRC rules in strict order — same-day, then the 30-day bed-and-breakfast rule, then the Section 104 pool — with the lots and pool state shown for each.

3

File

Read off SA108-shaped figures with the annual exempt amount applied, dividend and income context alongside, and a full audit trail to check against.

Import

A missing crypto price is a task, not a dead end

When an exchange export has no GBP value — a token swap, a staking reward — Pooled flags the row instead of guessing. Fill it in, and the queue clears and your figures unlock. Prices are never silently invented.

pooled.tax/import

Review import · Coinbase

All (7)Needs valuation (1)Needs valuation (0)
BuyBTC£2,600.00OK
StakingSOL£150.00OK
Swap inETHenter GBP value£1,264.50Needs valueResolved
7 included · 0 excludedResolve 1 to continueValidate 7 transactions

Your year

The whole tax year, at a glance

Realised gains with the annual exempt amount applied, ISA allowance used, dividend and income context — each card a shortcut into the detail behind it. Descriptive figures, never a prompt to buy or sell.

pooled.tax/dashboard

Your 2024/25 tax year

Capital gains · realised

£4,182.60net gain · 8 disposals

Exempt used

£3,000.00

Taxable gain

£1,182.60

Est. tax

£212.87

ISA allowance used

62%of £20,000

Dividend income

£108.10

Allowance: £500

Where the other tools stop

Each adjacent category holds one piece. Pooled is the only one that unifies all of it under a correct UK engine that persists.

CapabilityPortfolio trackersCrypto-only tax toolsFree calculatorsPooled
Correct HMRC same-day / 30-day / S104
Shares, funds AND crypto in one pool set
Persists across tax years (carry-forward)
ISA allowance tracking
Self Assessment forecast layer
Rule-by-rule audit trail

Categories, not specific products. Capabilities are what we build against, not a comment on any named tool.

One engine, every asset

Equities, ETFs, funds and crypto flow through the same Section 104 pooling — crypto pooled per token under the same rules HMRC applies to shares.

The audit trail is the point

For every disposal: which rule matched, which acquisition lots were consumed, and the pool before and after. Nothing is a black box.

Crypto done honestly

Swaps are treated as disposals at market value. Missing a GBP value? It is flagged for you to fill — prices are never silently guessed.

ISA allowance tracker

See how much of your £20,000 you have used across accounts, with bed-and-ISA disposals handled correctly.

Self Assessment layer

Combine gains with dividends, interest and self-employment figures for an estimated bill and payments-on-account schedule. An estimate, clearly labelled — never advice.

Your figures, private

CSVs parse in your browser. Data is workspace-scoped with row-level security, and you can export or delete everything at any time.

Free to see your gain. Paid to keep it.

Free

£0

Current tax year, one account

  • Upload a broker or exchange CSV
  • HMRC-matched disposals, current tax year
  • Full rule-by-rule audit trail
  • SA108-shaped figures
  • No card required
Start free

Full

£9/mo

or £70/year (save 35%) · everything in Free, plus

  • Unlimited accounts and full history
  • Multi-year pools and loss carry-forward
  • Crypto unified with shares and funds
  • ISA tracking + Self Assessment forecast
  • SA108 export (CSV + PDF)
  • Year-in-review recap
See the demo

Questions

What is a Section 104 pool?

For most shares and tokens, HMRC treats all your holdings of the same asset as one pool with a single average cost. When you sell, the allowable cost comes out of that pool pro-rata. Pooled maintains this pool for every asset, across every account, over every tax year.

What is the bed and breakfast (30-day) rule?

If you sell an asset and buy the same one back within 30 days, HMRC matches the sale to the repurchase rather than the pool — which defeats a naive sell-and-rebuy loss harvest. Pooled applies this automatically and shows you when it changed your result.

Do you handle crypto and shares together?

Yes. Both run through the same engine. Each crypto token gets its own Section 104 pool under the identical same-day and 30-day rules, and swaps are treated as disposals at market value.

Is this financial or tax advice?

No. Pooled is an informational tool that computes the tax position of investments you have already made. Every figure is an estimate for information only — verify with HMRC or a qualified accountant before filing.

Looking for a replacement for a share-matching tool that shut down?

Pooled implements the same UK share-identification rules for shares and funds, and adds crypto in the same pool set — persisting your pools year to year.

See your pools done properly.

Try the live demo on a seeded portfolio — a bed-and-breakfast trap, a crypto swap chain and a share split, all matched and explained.

Open the live demo