Guides

How the rules work for common investor tax situations, taken from gov.uk.

This guide is general information about how the rules work. It is not tax advice.

• Shares from your employer: RSUs, ESPPs and your tax returnHow UK tax works on shares you get through restricted stock units or an employee share purchase plan: what is taxed when you get them, what they cost you, and what happens when you sell.
• US shares and UK tax: Robinhood, Interactive Brokers and Trading 212How UK residents work out gains on US shares in pounds, which shares a sale is matched with, and how US tax taken off dividends is treated.
• Crypto and UK tax: disposals, pooling and recordsWhat counts as disposing of cryptoassets for Capital Gains Tax, how tokens are pooled to work out their cost, and the records HMRC expects you to keep.
• Dividends above the dividend allowance: when to report and how they are taxedHow dividends above the dividend allowance are taxed, how your Income Tax band sets the rate, and when you have to tell HMRC.
• Foreign dividends with tax taken off abroadWhat UK residents report for dividends from foreign companies, and how Foreign Tax Credit Relief for tax taken off abroad works, in outline.
• The High Income Child Benefit ChargeWho has to pay the High Income Child Benefit Charge, how it is worked out from adjusted net income, and how it is reported.