The Section 104 tool you lost, rebuilt — with crypto included.
When TimeToTrade closed in early 2023, UK investors lost one of the few tools that did share matching properly. Pooled rebuilds that job on a modern, HMRC-correct engine — and extends it to funds, ETFs and cryptoassets in the same set of pools.
What “doing it properly” means
Most portfolio trackers use average-cost or FIFO methods that are wrong for UK tax. A real replacement has to implement HMRC's share identification rules (CG51550+):
- Same-day matching first, then the 30-day bed & breakfast rule, then the Section 104 pool — in that strict order
- Pools that persist across tax years, so this year’s carry-forward and next year’s cost basis are both right
- Fees and stamp duty in allowable cost; disposal fees netted from proceeds
- A visible audit trail: which rule matched, which lots were consumed, the pool before and after
- Crypto pooled per token under the same rules (HMRC Cryptoassets Manual), with swaps treated as disposals
Pooled's engine does all five, and is unit-tested against HMRC's own worked examples. You can watch it work in the live demo or try the rules on your own numbers in the free Section 104 calculator.
Moving your history across
Your pools are only as good as the history behind them. Import broker CSVs (or enter positions manually), and Pooled rebuilds each Section 104 holding — quantity and allowable cost — so every future disposal draws from the right base. An opening loss carry-forward field covers losses you crystallised before switching.
Questions
What happened to TimeToTrade?
TimeToTrade, whose CGT calculator many UK investors relied on for Section 104 share matching, shut down in February 2023 — leaving users without a maintained tool that applied the UK rules properly.
What should a replacement do?
At minimum: apply same-day, 30-day and Section 104 rules in the correct order; keep your pools year to year so carry-forward is right; include purchase fees and stamp duty in allowable cost; and show its working so you can verify every figure.
Does Pooled import my transaction history?
Yes — CSV exports from Trading 212, Coinbase, Kraken and Binance today, with more brokers before launch, plus manual entry. Historic buys build your pools so future disposals compute correctly.
Is Pooled free?
The current tax year with one account is free, with the full rule-by-rule audit trail included, no card required. Multi-year pools, unlimited accounts, crypto unification and Self Assessment exports are part of the paid plan.
See your pools done properly again.
The live demo walks a seeded portfolio through a bed & breakfast trap, a crypto swap chain and a share split — audit trail open.