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This is a real, fully-worked CryptoLens Pro tax report for a fictional UK investor — Section 104 pool, same-day, 30-day bed-and-breakfast, SA108 summary — so you know exactly what you’re getting before you connect a wallet or hand over a card.

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CryptoLens · HMRC Capital Gains Report

Tax year 2025/26 · Generated 21 April 2026

Taxpayer

Alex Example

UTR 1234567890 · fictional example

SA108 Capital gains summary

Number of disposals

Total proceeds

£48,215.42

Total acquisition costs

£31,980.18

Net gains / losses

£16,235.24

Gains before allowance

£18,412.06

Losses in year

−£2,176.82

Annual exempt amount 2025/26

−£3,000.00

Taxable gains

£13,235.24

Estimated CGT at higher rate (24%): £3,176.46. Your actual rate depends on your other income — CryptoLens shows both 18% and 24% bands and lets you swap in your own income figure on the PDF.

Section 104 pool (end of year)

Asset	Pooled quantity	Pooled cost (GBP)	Avg cost / unit
BTC	0.425	£18,420.50	£43,342.35
ETH	4.812	£8,915.20	£1,852.70
SOL	35.2	£2,241.65	£63.68
MATIC	1,240	£612.40	£0.49

Each time you acquire more of an asset, the pool’s average cost updates proportionally. When you dispose, the pool shrinks by the quantity sold at the current average cost.

Matched disposals (sample — 7 of 47 shown)

Date	Asset	Qty	Proceeds	Cost	Gain / loss	Matched by
12 Apr 2025	ETH	1.5	£4,215.00	£2,778.90	+£1,436.10	Section 104 pool
03 Jun 2025	BTC	0.12	£6,842.40	£5,201.08	+£1,641.32	Section 104 pool
14 Aug 2025	SOL	18	£2,448.00	£2,448.00	£0.00	Same-day (acquired & disposed 14 Aug)
02 Sep 2025	ETH	2	£5,102.00	£4,560.00	+£542.00	30-day B&B (acquired 18 Sep)
27 Nov 2025	MATIC	800	£512.00	£395.20	+£116.80	Section 104 pool
05 Jan 2026	BTC	0.08	£4,912.00	£3,467.39	+£1,444.61	Section 104 pool
18 Feb 2026	ETH	0.75	£1,850.50	£2,027.52	−£177.02	Section 104 pool (loss)

The full PDF lists every one of the 47 disposals with the matching rule applied, the source transaction hash where on-chain, and a line-level audit trail you can hand to an accountant or HMRC on request.

Full SA108-ready numbers

Total proceeds, allowable costs, gains, losses, annual exempt amount — the exact fields the HMRC Self Assessment CGT summary asks for.

Every disposal, every rule

Same-day → 30-day bed-and-breakfast → Section 104 pool, applied automatically in the HMRC-required order. No FIFO / HIFO shortcuts.

PDF + CSV download

Pro exports a signed PDF for your records and a CSV your accountant can paste into their software. Both included in £4.99/mo.

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Paste a public address — no sign-up, no credit card — and see your gains, losses and Section 104 pool in seconds. Upgrade to Pro (£4.99/mo) only when you need the signed PDF.

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This sample report uses fictional transactions for “Alex Example” and is intended as a product preview only. CryptoLens is not an accountant and this is not tax advice. You remain responsible for the accuracy of your Self Assessment return.