Thank you so much for your effort. I am not sure, have you talked about Self-employment like Freelance job in Hong Kong already ? let me know if you have done before, which section I can find it from your series ?
Thank you very much for your video. This is really very useful. I appreciate your effort. I have compared the realized profit and loss from IB with the one calculated using CGT calculator. I find that there are big difference. I find that the difference may come from the exchange rate between USD and Pound at different months. Provided that there is a 5% up and down of the exchange rate, it would give a 10 dollar difference for a 200 dollar stock. For our tax reporting, is it legal if we apply a fixed yearly average exchange rate such that the profit or loss would benefit ourself ?
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi Eric. Yes, you can use either the monthly rate or the yearly annual rate provided by HRMC. Use the one that benefit you most.
@@SmallFishBa I have spent a whole day playing with the exchange rate by writing some program. I apply exchange rate which benefit me most even for day trade. (Use lower rate when buy and higher rate when sell) Using the CGT calculator , Use monthly exchange rate only: 23-24: Year Gains = £13,015.00 Year Losses = £4,719.00 Mix using monthly and yearly exchange rate: 23-24: Year Gains = £8,435.00 Year Losses = £14,793.00 I have put the stock price side by side for both case as a comparison and the different is reasonable due to exchange rate. I have raised this question to HMRC forum and I would update this post to share their reply. Anyway, I have found an article mentioning that "the basis chosen should be consistent". UK tax is really complicated and you have helped a lot of HK people like me which feel helpless. Thank you very much. taxscape.deloitte.com/article/foreign-exchange.aspx
@@SmallFishBa Thank you for the reply. For each trade date, there are 2 yearly average and 1 monthly average I can apply. I have written a program to apply the best benefit to me. When I buy, I use the lowest exchange rate. When I sell I use the highest exchange rate. This effectively decrease the gain and increase the loss. I apply this even for day trade. The CGT Calculator shows that : Use Monthly Exchange Rate Only: 23-24: Year Gains = £ 13015.00 Year Losses = $4719.00 Mix using Monthly and Yearly Exchange Rate 23-24: Year Gains = £ 8435.00 Year Losses = $14793.00 This is a surprise to me. I have put the converted price side by side for both case as a comparison and the difference is reasonable due to exchange rate. I have raised this question to HMRC forum and I would update this post when I get the answer. There are some web article saying that "the basis" chosen should be used consistently to ensure a just and reasonable result. The word "just" would mean 公平 and the "basis" would mean yearly or monthly average.
Hi there, it is very useful, especially for retrieving data from IB. However, the base currency I used is USD in IB. As regards the FOREX exchange in large quantity, say hundreds thousand GBP, would you please advise whether the Flex Query Report in IB can handle the the gain so that such gain can be reported at CGT as well?
Trades exported by IB Flex report does contain FX trades. But I removed them in my example as I am not sure whether bed and breakfasting rules apply to them.
Many thanks for your prompt reply. When one buys and sells foreign currency (such as USD) with the intention of holding it as an investment rather than using it for personal spending, the cost of acquiring the currency will be pooled together under the Section 104 rules. As section 104 applies to fungible assets like shares and securities, and foreign currency, if held as an investment, is generally considered a fungible asset. Therefore I would courteously request you to add the FX trades in your example under section 104 rules. I will say it would benefit most of your audiences including me. Thank you very much.
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi A Lau. You can use the monthly and annual rate provided by HMRC. You can choose the one that benefits you more. community.hmrc.gov.uk/customerforums/cgt/97b77e1a-bd24-ee11-a81c-000d3a8751e3
Thanks for the details!!! May I ask if crypto currencies convert from one another transactions and withdrawal from one account to another also need to input as disposal?
Hi Tessa. Yes. Exchanging tokens for a different type of token is a disposal. It is explicitly stated in CRYPT022100. However, it also says moving tokens between wallets does not count. I don't really know much about crypto. You will probably understand the following manual better than I do. www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22100
That's a good question, Bill. I read somewhere that says date of acquisition is not require in this case since it is matching section 104 holding instead of matching a specific buy order. But it is not an official HMRC answer. I just posted the question in HMRC forum. Lets see what they say.
Hi Bill. HMRC has replied me that there is no need to state the acquisition date if section 104 holding average price is used since it does not match any particular buy order.
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇 Hi Bonny. 可以去 National Archives. HMRC community forum 都係叫人去嗰度揾 2012 - 2023 webarchive.nationalarchives.gov.uk/ukgwa/20231016190054/www.gov.uk/government/collections/exchange-rates-for-customs-and-vat 2009年3月前 webarchive.nationalarchives.gov.uk/ukgwa/20100202113554/www.hmrc.gov.uk/exrate/index.htm
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi ML Trader. I really wish it could. But from what I see, the annual statement does not handle bed and breakfasting rule. It also does not separate loss and profit. It could be an evidence when HMRC asks for evidence but I don't think it contains the information required for a computation worksheet.
本入並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇 H8 HC. SA108 notes 係話一定要提交computation sheet. "You must send us your computations, valuations, specified claim forms and any working sheets with the ‘Capital Gains Tax summary’ pages of your tax return" 如果用Cgt calculator 呢個方法，我個人會加埋交易記錄入自製中嘅computation worksheet。 不過啱唔啱，係到hmrc 抽樣調查而佢哋又覺得有問題你先會知。
小魚爸你好，我有個問題想請教。我在過英國前已持有一隻股票，而且係唔同時期，唔同價位買入唔同數量。而我到英國後都有多次買賣過，想請問一下，響SA108中嘅Page 12,要求要填嘅Date of Acquisition, 應該點填？因為我有的股票是分很多次時間買入，所以不知道應該填第一次買入日期還是最後一次買入日期呢？謝謝！
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇 Hi Beckel. 呢種情況唔係要 match date of acqusitiion，而係 match section 104 holding 個 pool 入面嘅買入價。 另外我會補埋相關股票嘅所有買入賣出交易記錄 just in case.
Thank you 小魚爸！ You really bring me back from purgatory!! 再請問多一聲，如果因sell put option 而接咗股票,or sell call option finally got exercised, 要調整股票購入價，是否只能人手調整？ Cant rely on the cgtcalculator, right?
@@Grace-im7qf 本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇 Hi Grace. Dividend 同 Interest 係分開 section. 然後將同一國家/地區嘅同類收入家埋佢報。例如銀行利息同Bond派息加埋一齊. 公司股票派股息同盈富基金 ETF 派股息加埋一齊。 "If you have more than one source of the same income from a country, add the amounts together (unless taxed differently). For example, if you have 2 savings accounts in Monaco, add the amounts before putting the total in column B."
啱啱煩緊IB幾千筆交易點報稅, 你就出咗呢幾集, 真係好有用, 感謝小魚爸!
師兄搞掂未？我而家至開始做，請問要預幾多時間？
今集真係堅！
小魚爸真係勁, 衷心感激你一直以來的分享!
Hi Frank. 謝謝鼓勵
多謝分享
再次證明香港是稅務天堂！
係. 又簡單又低稅率
除了CGT calculator web 造福人群，你所制作既片，都一樣造福人群😊
謝謝支持 😁
剛剛睇完，謝謝你
非常有用的影片，所提供的worksheet 及網站都非常有用。
唯一可惜是 cgtcalculator handle 唔到先沽後買。
thank you so much. I think it is the best video of CGT that I have ever watched
Wow, thank you, Pickyme!
好多謝你！簡直係香港人救星！已經跟上集表自己入來計算！再跟埋今集，真係發現自己無計到section 104, 計多咗！太感謝你了！🙏🙏🙏因為第一年要split year, 已用self tax! 可惜我已交左，係咪要上去再更改，然後再次比錢？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Yin Nei. 謝謝你收看. Selftax 係每次 submit 上 HMRC 收錢。所以你改完再 submit 會再收錢。
多謝小魚爸🫶保重身體💪🏻祝早日康復💯🌷
多謝小魚爸，如果有拆股用「R」，是全部data 在R做，定係只係把有拆細的股票在R做，其實系返你教個版面做？做到頭都大😢好佩服你咁厲害💪🏽👍🏻👍🏻同埋咁大方些牙出嚟🙏😊
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
只係拆細嗰隻，加一行 R, 例明日期同比例。 可以參考條 link 俾嘅例子
www.cgtcalculator.com/example5.htm
thank you so much! that’s could save me from hundreds hours of struggles ❤❤❤
多謝小魚爸，你都係造福香港人👍👍
thank you so much for your sharing
Amazing technical knowledge and skills from 小魚爸, thank you for the video, we hope you recover soon!
Thank you very much!
謝謝小漁爸🙏🏼🙏🏼🙏🏼
Thanks for sharing !!! Very useful information !!!
超級感謝小爸，介紹兩種工具，簡直功德無量🙏🏻，就算一年得六70個trade如果用人手計價簡直頭都爆。有冇考慮開一集了解IB Starman教學，因為都真係幾難去理解，淨係全年利息或股息，收到嘅債息，已經好難睇得明。感謝您。
有諗過。但係我自己都唔係真係全部了解晒。 IB條數係真係複雜。
小魚爸你好! 另外想問下以下兩個問題:
1) 30日規則 如何計算嗰30日? 例如喺13/11/2023賣出A股票, 喺13/12/2023 或14/12/2023 再次買入A股票, 邊日唔算30日內買入?
2) 我發現CGTCalculator 計出黎既capital gain 有扣減買入股票時broker commission fee 及tax, 但賣出只計broker commission fee, 冇扣減tax. 為何賣出股票不能扣減tax? 謝謝!
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Vincent.
1) 14/12/2023 唔算30日內買回. 因為係第31日.
2) 唔係好明. 你所照嘅 tax 係咩tax? Stamp duty? Stamp duty 係買入時先要收.
小魚爸你好! 好多謝你既無私分享. 請問一下如果股票買賣交易係橫誇兩年或者三年, 咁應該點用呢個CGTCalculator 呢? 例如我22-23年買左A股票10000股, 同一稅務年度放左3000股. 而23-24年度買返2000股, 跟住又放5000及1000股. 如何用CGTCalculator 計算23-24稅務年度 CGT呢? 謝謝!
感謝, 好實用! 如果舊年有你呢個表就唔駛咁痛苦. 痛苦到今年頭半年減少左買賣.
我舊年要報稅, 只得幾十個TRADE, 原本用IB STATMENT以為做好, 原來無留意到要計返當日匯價, 要從新做過, 睇左幾個youtuber channel加埋小魚爸提供既匯率EXCEL表, 自己執左一份EXCEL去計, 玩左足足一個星期.
另外, 如有拆股例如GOOGLE 2022年, CGT calculator 好似做唔到, 要自行轉換先得.
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi MsWong. CGT Calculator 做到拆股。佢叫做 Restructuring. 但我個 Excel template 只處理 buy sell, 就無處理呢拆股。R = Restructure. 第一行 AA 嘅 restructure factor 10 係合股 10 合1. 第二行 BBB 嘅 0.1 係1拆10.
Date Company Restructuring Factor
R 12/01/2004 AAA 10
R 23/02/2004 BBB 0.1
www.cgtcalculator.com/instructions.htm#restructuring
其實計個currency rate計大啲比佢（豪比佢）會否簡單啲？
Thank you so much for your effort. I am not sure, have you talked about Self-employment like Freelance job in Hong Kong already ? let me know if you have done before, which section I can find it from your series ?
Hi Benny. No, I have not. I plan to do sole trader registration and self assessment after I finish some other sections of self assessment.
如ibhk sell 日元/美元，用借美元買賣完美股，cgt有股價差去報，咁還翻借左日元(有機會匯價有增值)要俾利息，咁此借匯所交的利息可扣cgt或用甚麼項可扣?
Ib report可印份fx income worksheet for 2023. 它是否用到計外幣買賣cgt or interest?
Thank you very much for your video. This is really very useful. I appreciate your effort. I have compared the realized profit and loss from IB with the one calculated using CGT calculator. I find that there are big difference. I find that the difference may come from the exchange rate between USD and Pound at different months. Provided that there is a 5% up and down of the exchange rate, it would give a 10 dollar difference for a 200 dollar stock. For our tax reporting, is it legal if we apply a fixed yearly average exchange rate such that the profit or loss would benefit ourself ?
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi Eric. Yes, you can use either the monthly rate or the yearly annual rate provided by HRMC. Use the one that benefit you most.
@@SmallFishBa
I have spent a whole day playing with the exchange rate by writing some program. I apply exchange rate which benefit me most even for day trade. (Use lower rate when buy and higher rate when sell) Using the CGT calculator ,
Use monthly exchange rate only:
23-24: Year Gains = £13,015.00 Year Losses = £4,719.00
Mix using monthly and yearly exchange rate:
23-24: Year Gains = £8,435.00 Year Losses = £14,793.00
I have put the stock price side by side for both case as a comparison and the different is reasonable due to exchange rate.
I have raised this question to HMRC forum and I would update this post to share their reply. Anyway, I have found an article mentioning that "the basis chosen should be consistent". UK tax is really complicated and you have helped a lot of HK people like me which feel helpless. Thank you very much.
taxscape.deloitte.com/article/foreign-exchange.aspx
@@SmallFishBa
Thank you for the reply. For each trade date, there are 2 yearly average and 1 monthly average I can apply. I have written a program to apply the best benefit to me. When I buy, I use the lowest exchange rate. When I sell I use the highest exchange rate. This effectively decrease the gain and increase the loss. I apply this even for day trade.
The CGT Calculator shows that :
Use Monthly Exchange Rate Only:
23-24: Year Gains = £ 13015.00 Year Losses = $4719.00
Mix using Monthly and Yearly Exchange Rate
23-24: Year Gains = £ 8435.00 Year Losses = $14793.00
This is a surprise to me. I have put the converted price side by side for both case as a comparison and the difference is reasonable due to exchange rate.
I have raised this question to HMRC forum and I would update this post when I get the answer.
There are some web article saying that "the basis" chosen should be used consistently to ensure a just and reasonable result. The word "just" would mean 公平 and the "basis" would mean yearly or monthly average.
謝謝您❤❤❤❤❤
謝謝, 超實用! 祝早日康復!
多謝分享! 請問呢集嘅excel表有無邊一個係可以attach俾HMRC 作為 trading record？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi pkwan. 你可以考慮提供 CGT Calculator 計出嚟嘅結果再加 IB 個 transaction record 俾 HRMC。
謝謝小魚爸！保重身體。想問報CGT除咗computation work sheet 之外，重需唔需upload statement 以作為證明呢？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
謝謝, a08870. 我無見佢話要 upload statement。但係如果佢查嘅時候你係要俾到證明。所以保留住 statement 都好緊要。 但係 online 報稅，係喺 HMRC 都不經人手，所以佢只會抽樣檢查。所以好多時做錯都未必會知。
小魚爸你好，謝謝你的分享！然有一問題請教：根據片中所教，在IB 的交易格式中，並沒有列出股票的買入日期及價格，那是否表示不用報此兩項資料給HMRC ?謝謝！😅
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi notswimming5. 如果係 Section 104 pooling 嘅 trade, 唔會有買入日期因為係 match pool 入面嘅 average buy price. 但平均買入價為是要的。
Hi there, it is very useful, especially for retrieving data from IB. However, the base currency I used is USD in IB. As regards the FOREX exchange in large quantity, say hundreds thousand GBP, would you please advise whether the Flex Query Report in IB can handle the the gain so that such gain can be reported at CGT as well?
Trades exported by IB Flex report does contain FX trades. But I removed them in my example as I am not sure whether bed and breakfasting rules apply to them.
Many thanks for your prompt reply.
When one buys and sells foreign currency (such as USD) with the intention of holding it as an investment rather than using it for personal spending, the cost of acquiring the currency will be pooled together under the Section 104 rules. As section 104 applies to fungible assets like shares and securities, and foreign currency, if held as an investment, is generally considered a fungible asset.
Therefore I would courteously request you to add the FX trades in your example under section 104 rules.
I will say it would benefit most of your audiences including me.
Thank you very much.
謝謝🙏
Thanks for the sharing which is truely helpful. Do i use the exchange rate of the trading date for calculating CGT? THANKS
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi A Lau. You can use the monthly and annual rate provided by HMRC. You can choose the one that benefits you more.
community.hmrc.gov.uk/customerforums/cgt/97b77e1a-bd24-ee11-a81c-000d3a8751e3
@SmallFishBa Thanks so much!
請問SHORT SELL之後買回的做法該怎樣處理? 謝謝小魚爸
Thanks for the details!!! May I ask if crypto currencies convert from one another transactions and withdrawal from one account to another also need to input as disposal?
Hi Tessa. Yes. Exchanging tokens for a different type of token is a disposal. It is explicitly stated in CRYPT022100. However, it also says moving tokens between wallets does not count. I don't really know much about crypto. You will probably understand the following manual better than I do.
www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22100
Thank you for your video. I want to ask what is the date of acquisition for section 104's stocks?
That's a good question, Bill. I read somewhere that says date of acquisition is not require in this case since it is matching section 104 holding instead of matching a specific buy order. But it is not an official HMRC answer. I just posted the question in HMRC forum. Lets see what they say.
Hi Bill. HMRC has replied me that there is no need to state the acquisition date if section 104 holding average price is used since it does not match any particular buy order.
想請問外幣如何計算CG T呢？相當之冇辦法處理可否請教？
想請問一下以下例子
如果我買美股， 假設
5/2022 buy 5 shares @ USD 1000
10/2022 buy 10 shares @ USD 800
1/2023 buy 5 shares @ USD 900
而賣出時間為
2/2024 sold 8 shares @ 950
3/2024 sold 7 shares @ 980
呢個情況係跌咗落share pool時，如果我要計返美金轉英鎊匯率，係咪應該每個trade搵返當日嘅GBP price然後先計買入價嘅average price, 再去計當中P/L？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Connie. 係。每個 trade 嘅 acquisition price 都要用當時嘅匯率兌英鎊計，然後加入個 pool。當然你可以選擇用 monthly average 或 annual exchange rate。
多謝小魚爸用心製作嘅影片，你片中話如果售賣資產唔超過£50000或者gains唔超過£6000可以唔報，但你嘅例子都唔過呢個數，咁即係唔超過使唔使報呢？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Amanda. 如果例子入面嘅交易只係全年唯一一筆交易，咁係。但售賣資產唔超過£50000及gains唔超過£6000 (兩者需要同時符合)係計所有交易加起來，並非單一交易。
唔該晒，咁即係如果果年所有交易加埋符合果兩個條件就唔使報都可以？
@@amandal3633 以現時稅制係。
謝謝小魚爸的分享! 想問十多年前以月供股票形式在銀行購買股票, 當時的 exchange rate 可以在那裡找? HMRC 網站只有2021年以後的資料. 謝謝
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Bonny. 可以去 National Archives. HMRC community forum 都係叫人去嗰度揾
2012 - 2023
webarchive.nationalarchives.gov.uk/ukgwa/20231016190054/www.gov.uk/government/collections/exchange-rates-for-customs-and-vat
2009年3月前
webarchive.nationalarchives.gov.uk/ukgwa/20100202113554/www.hmrc.gov.uk/exrate/index.htm
小魚爸您好！多謝你用咁多時間無私咁分享。
我過左嚟英國9個月後先賣樓，報CGT時要填嗰份computing work sheet, 好似無講自住持有年期等資料，應該係邊度填呢？搵過資料都找不到，有冇影片提及到呢？上次睇你賣樓後報CGT嘅片好似無講點樣填呢啲資料。請指教🙏
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Fish Yu. 係無一個field 俾你咁填。因為 box 6 係填 gain - relief. 所以如果你有 Private resident relief, 係要計好條數填入去。Box 8 填 PRR. 然後 details 可以寫喺 box 54.
計有幾多 PRR 可以參考以下計數機
www.gov.uk/tax-relief-selling-home
感謝小魚爸造福人群。請問片中提及用作整理IB 匯出數據with vlookup 的excel file，話會放在網頁「理財小工具」，但我找不著，請問具體是在哪呢？
🙏
謝謝小漁爸😊
如果同一股票有幾間broker account有做買賣，係怎計？每一行有月報表，因買入賣出價不同行有不同，用股行一個個報同一股定整合？如整合係怎做
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
整合。交幾多稅同喺邊間行買基本上係無關。
多謝你指點，CGT calculator真係幫左好多香港人，已按讚👍
但想請問如果好似我咁一年買賣幾千單，英國政府會否定義我係以炒賣為生，要求報Incoming Tax?
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
有機會會。 但買賣次數只係其中一個考慮。如果HMRC 認為你唔係 investment 而係 trading，HMRC 會通知你要求你報 income tax。
另外想問下如果我IB個base currency本身係HKD，係咪係generate 個Flex Queries時都唔需要轉個base currency去GBP？因為你個excel 會自動轉晒去GBP？thx
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi pkwan. 係。但我個 Excel 只係做咗用monthly exchange rate。如果想要用 annual rate 就要自己改一改。
@@SmallFishBa thx
@@SmallFishBa 係咪用monthly 定 annual 都得？可以自己選擇對自己較爲有利的去計算？
@@pkwan02 本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
係. 可以選對你有利嗰個
community.hmrc.gov.uk/customerforums/pt/ff2e7007-54b4-ee11-a81c-002248004b84
Which study materials that you are using for preparing the tax exam?
I used the official study text from CII. But I did read the whole thing like every word in it.
謝謝經常分享資訊。
請問買賣外幣的CGT是如何計算？例如在IB將港幣買英磅，之後轉出往其他銀行，是否都計CGT?或是買了美金，再用美金買英磅，是否都需要計CGT及如何計算？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
我覺得外幣係好複雜，我都唔係好識。如果一開始係港幣，第一下轉做英鎊呢個交易我諗係無 CGT liability. 因為你係英國生活，只係轉換。 但之後英鎊再買美金呢下就會係 chargeable asset. 當你再由美金轉返英鎊，就會產生 CGT。 不過，呢個真係最好問返相關專業人士，我嘅見解不能作準。
@@SmallFishBa 謝謝回覆！其實我上年度找了個會計師幫我處理交稅事宜，佢見我有買英磅及美金，就幫我計了CGT的收益，可能收益唔多，所以最後都唔駛交CGT。始終都唔可以年年請人處理稅務，所以想自己認識多一點，希望日後知道如何報稅。但可能那個會計師有性格，或者始終做生意，唔會教客人知咁多。
但好彩有你開課，所以都比自己盲中中好好多，十分感謝！
精彩的一集！
請問買賣美股會有稅嘅產生的嗎？為什麼我買賣美股從來都沒有見過的呢？ 可以提示一下是什麼？Send duty tax嗎？
Hi K K. 我意思係 Stamp Duty Tax. 唔知係咪AI字幕認錯咗。 我嗰 part 應該口快講錯咗。美股係無 Stamp Duty Tax. 但英股有。因為我無買英股，所以試唔到。
Thanks a lot 小魚爸！好好休息。
謝謝
Can IB annual statement info to submit for capital gain tax? Save all the excel work
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi ML Trader. I really wish it could. But from what I see, the annual statement does not handle bed and breakfasting rule. It also does not separate loss and profit. It could be an evidence when HMRC asks for evidence but I don't think it contains the information required for a computation worksheet.
感謝你的詳細分享。
想請教：Computation Sheet 係一定要交的，對嗎？
CGT Calculator 計出嚟果堆係咪可以Copy出嚟轉PDF 交？定係都係跟你上集分享果個 Excel Table咁樣交先算係 Computation Sheet？
本入並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
H8 HC. SA108 notes 係話一定要提交computation sheet.
"You must send us your computations, valuations, specified claim forms and any working sheets with the ‘Capital Gains Tax summary’ pages of your tax return"
如果用Cgt calculator 呢個方法，我個人會加埋交易記錄入自製中嘅computation worksheet。 不過啱唔啱，係到hmrc 抽樣調查而佢哋又覺得有問題你先會知。
@@SmallFishBa 感激賜教。你指上集分享果張Computation Worksheet嗎？
即係其實自己都要再重新入一次，對嗎？
我再睇多之張 form, Any other information 度係有寫, 如果你唔upload computation，就一定要喺 any other information 度提供或解釋.
小魚爸您好！十分感謝你的分享，相信幫了不少人！也祝你早日康復！❤
小弟常在IB用現金買賣外幣（大概有百項交易），裹面有Day Trade 的， 想請計Capital Gain/Loss時都是用Section 104和Bed and Breakfasting rule嗎？
謝謝你
謝謝你收睇. 呢個問題我等緊 HMRC 覆我.
小魚吧多謝分享! 而家可以好快速完成計算CGT😄! 如果同一隻股票喺A 證券公司賣咗, 但我30日內喺B證券公司買入, 如何計算?
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Samuel. 一樣會跌入30 days rule. 除非你講緊一個係普通投資戶口，令一個係 Tax Wrapper 戶口如 ISA或SIPP。
Does "Bed and Breakfasting Rule" also apply on share/stock ISA? Thanks!
You need not report the transactions under ISA no mater they have gain or loss.
No, it does not. No need to report gains in ISA or SIPP accounts.
小魚爸你好，我有個問題想請教。我在過英國前已持有一隻股票，而且係唔同時期，唔同價位買入唔同數量。而我到英國後都有多次買賣過，想請問一下，響SA108中嘅Page 12,要求要填嘅Date of Acquisition, 應該點填？因為我有的股票是分很多次時間買入，所以不知道應該填第一次買入日期還是最後一次買入日期呢？謝謝！
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Beckel. 呢種情況唔係要 match date of acqusitiion，而係 match section 104 holding 個 pool 入面嘅買入價。 另外我會補埋相關股票嘅所有買入賣出交易記錄 just in case.
小魚爸，唔好意思，因為我係第一年報稅，所以報股票方面有啲唔係太明同有啲混亂。咁我嘅情況，係咪唔需要填computation working sheet, 取而代之提供返所有買入同賣出嘅紀錄比HMRC就可以? 想問埋詳細紀錄同計算方法係咪HMRC要求先要提供紀？
Thank you so much!
多謝小魚爸
除了股票及定期利息收入要報稅, 外幣買賣需要報稅嗎? 例如在香港用hkd買jpy, 然後jpy升了, 便用jpy買gbp匯來英國, jpy的賺額需要報CGT嗎?
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
需要。但外幣報稅較複雜，我唔熟。有個簡單方法係同一貨幣全年多個賣出當做一個 disposal. 買入價就有個 pool 嘅 average price. 不過我自己都仲了解緊
www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg78316
股票行積分送reward股票又拆細十份，賣左唔計否因是reward?
Thank you 小魚爸！ You really bring me back from purgatory!! 再請問多一聲，如果因sell put option 而接咗股票,or sell call option finally got exercised, 要調整股票購入價，是否只能人手調整？ Cant rely on the cgtcalculator, right?
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Patrick. 謝謝收看. 你sell option 被 exercise 時接貨其實都應該有個 transaction? 照係 buy order 入 CGT calculator 得唔得?
@ 謝謝， 讓我試試
如果我有啲trade係橫跨咗個tax year，say 係3月買，5月賣，咁generate個flex queries時係咪要自己加番係3月買入嘅資料？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
係。如果你係用 Section 104 pool 嘅 disposal，最穩陣係之前相所有年份相關交易都 gen 出嚟。如果只係以同年買入交易計會有機會錯。例如你買入係上年，或上上年等。
@@SmallFishBa thx
請問如果我不是用IB, 係用FIRSTRADE 做賣買，有方法gen個表出來嗎？感謝🙏
Hi Kate. FirstTrade 我無戶口, 真係唔知..
謝謝小魚爸
真係辛苦晒小魚爸，講到聲都沙😂
其實比起股票，我覺得Forex Trading更加難計call gain/loss，請問你會另外拍片講解嗎？
同意。 FX 係好難，所以我唔敢拍片講，擔心講錯。 尤其是係嗰啲本身係港幣，買咗美金，再買Yen, 然後轉返英鎊，仲要中間唔係全筆轉... 老實講我真係唔識計。
@@SmallFishBa 講得好啱, 其實好多會計師都唔識計FX同埋crypto條數, 我而家盡量用ISA account做 Swing trades, Crypto已經少買賣, 只係BTCUSDT, 其他Altcoin 好難搵到GBP兌換率.
出面US Broker做trading就已經習慣齊頭買賣, 條數對返容易計啲, 都係習慣!!
@@33junk48 謝謝分享. 我如果見外幣有短線機會會做 Spreadbetting. 有margin 之餘又免稅。
@@SmallFishBa 感謝短片資訊! 請教一下Spreadbetting具體包括甚麼? 如果做黃金和FX的保證金交易(即日炒賣), 通常都500倍槓桿左右, 交易沒有手續費Broker只收點差, 即日內出出入入. 這是否算是Spreadbetting?
好好休息吓 🙏🏼
謝謝
Hi 小魚爸, 除股票以外, 我經常在一個月內(甚至一日內)多次買賣香港和美國的Futures (期指) 和 Options (期權), 請問這些怎樣報CGT呢？
Hi Kevin Options 可以睇呢度:
www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12300p
Hi 小魚爸, 唔該晒你Options有關嘅資料. 那麼, 買賣Futures (期指/期貨指數) 有冇其他參考嘅資料去描述怎樣報稅呢？
Hey 小魚爸，多謝分享，想請問一下，CGT calculator & IB轉換 Excel 可否也用於計算 Bond 的資本增值嗎? thanks
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Richard. 以下所知，如果係計 CGT 嘅 bond 個 gain 嘅計法都係同股票一樣。但要留意買賣債券時有機會要俾或收 accrual interest，嗰部份算係利息，唔係 capital gain 嘅 expense.
@@SmallFishBa thanks 小魚爸
小魚爸你好， 想請問來到英國之前已經有一些股票， 他們的成本也是跟您所講的rule 去決定嗎
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Shum Shum. 以我所知係。 我無聽過因為買入當時係 non uk resident 而有value rebasing 的安排。 不過可能只係我唔知，但我揾過唔見有。
想問除了股票、外幣買賣，如果買了US T-bill，所獲取差價的利潤，是計落CGT, 還是income tax?
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Yin Nei. US T-Bill 比較特別。 Maturity 前賣出計 CGT。Maturity收回本金所得利潤計Income Tax.
@@SmallFishBa會唔會做多集講bonds and notes?🙏
excellent , thanks so much
如果同一隻股票係上一個稅年有買入賣出，係咪要放埋一齊計？另外不同股票可以一齊放入去計？
本入並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Wafflecat. 係。因為個section 104 pool 係可以横跨稅年。所以基本上係所有trade 無論係唔係今年買都要export 出嚟同放入cgt calculator. 我在影片中講一年因為IB report 好似有限制個date range 最大係一年。所以有機會係要分開gen幾個report.
不同股票可以一齊放入去。CGT calculator 會識得分開稅年，分開股票計。
辛苦晒🙏🏻 Big thank you 😊
如果我sell stock 是上年課稅年度買入，那麼我是不是要在IB download 上年度的purchase records?
係.
請問聽聞不是專業trader不用計算exch diff gain/loss? 謝謝！
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Angus. 無聽過呢個講法喎。如果 HMRC 當你係 trading business, 會係計income tax 而唔係 cgt.
多謝小漁爸❤
謝謝支持
小魚爸，本人有筆2020年7月買入的股票，怎樣可以找到兌換率？因見 HMRC 現在最早只提供到2021年。
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi LLN
以往嘅Exchange Rate可以去 National Archive 揾到。俾條link 你:
webarchive.nationalarchives.gov.uk/ukgwa/20231016190054/www.gov.uk/government/collections/exchange-rates-for-customs-and-vat
@@SmallFishBa 謝謝小魚爸 🙏😃
想問下買賣外幣是如何計CGT？
Hello 小魚爸，感謝你詳盡嘅分享，想問下我在Binance買賣加密貨幣，由於佢結算係用USDT計，咁會唔會同買股票唔一樣
Hi Alex. 唔好意思. Cypto 我唔熟。唔知以下 link 有無幫助
www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22100
感謝小魚爸整左個excel，share 咁多有用資訊！請問係咪2023-2024 年如果自己計完股票gain 唔過£6000，就不用填? IB 入面個FX rate 是不是只供參考，要用Hmrc fx rate? 因為hmrc rate計完之後本來係lost變咗gain😢 謝謝
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Grace. 除咗 gain 唔過6000, total disposal amount 亦唔可以過5萬。兩個條件都達到就唔洗報 CGT。
FX rate HMRC 係無指定要求，要求只係 reasonable rate。佢有講 HMRC 提供嘅 rate 係可接受。並無講 specially 邊啲嘅 rate 係不可接受。所以喺呢條片入個表，我 export 埋出嚟只係我自己想睇，實際上我 Excel 入面嘅 formula 係無用佢。
@@SmallFishBa超級感謝你嘅回覆，真的幫了大忙，英國報稅真的很費力！希望你可以講解埋ib dividend and interest，是否加埋兩個數入落去SA106，定要分開不同etf，bonds，stock，如果入錯了hmrc 會罰嗎？祝你英國移民事事順利❤😊
@@Grace-im7qf 本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Grace. Dividend 同 Interest 係分開 section. 然後將同一國家/地區嘅同類收入家埋佢報。例如銀行利息同Bond派息加埋一齊. 公司股票派股息同盈富基金 ETF 派股息加埋一齊。
"If you have more than one source of the same income from a country, add the amounts together (unless taxed differently). For example, if you have 2 savings accounts in Monaco, add the amounts before putting the total in column B."
請問我只有IB送的股票，若賣出，如何計出買入價？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Fung Fung. 用你收到股票當日嘅市價
想問問，我在IB買賣S&P OPTION,報稅是否用section 104計算方法。謝謝
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
我諗應該唔係。 每張 Option 都係唔同嘅 contract。雖然 underlying 都可以係 S&P500, 但 tenor, strike, features 等可以完全唔同。應該唔會放入同一個 pool 入面。 當然，最好問問專業人士。
其實係咪用GCT Calculator 計完之後，都係要用返Excel去準備Computation Sheet？
本入並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
唔係一定要用Excel. 反正HMRC 只收PDF. 最緊要係如果Hmrc 真係睇喺時候，佢睇得明你條數點計出嚟。所以我會俾埋交易記錄。
其實同抄IB這財政年度realised 左個數有乜分別？（除左個currency exchange rate外），我這兩年都係計用全年最接近最弱個GBP USD 個rate計算數。個個月check好鬼煩，當豪少少比佢。
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
分別係IB 嘅 profit / loss 唔係針對英國稅例嘅計算要求。個計法應該係無 Bed and Breakfasting Rule 喺入面。所以如果有交易係30日內買回，IB計嘅 Gain 就唔適合用嚟報稅。
@@SmallFishBa 如果自己係無30日內sell and buy again的股票，咁直接用個數就問題不大？
其實用ib 本身每年度出的交易報告直接attach 做報稅得唔得？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
以我所知，IB 嘅報表係無處理 Bed and Breakfasting Rules. 而且亦無分開 profit 同 loss 嘅總數。 我認為IB份 statement 可以做 evidence, 但做 computation sheet 應該無必有 HMRC 要嘅數。
👏👏👏
假設股票買賣在2023至2024年度是LOSS，而在2024至2025年度是GAIN，可否抵銷？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
如果你有報到 2023-24嘅loss, 係可以用嚟offset當年或未來 （如 2024-25)嘅 Gain. 無限期。 下集會講 capital loss點報.
@@SmallFishBa上年loss可對衝今年的gain?😮
@@tonytony5335 Yes.
英國報稅詳細示範 (20) : 輕鬆報投資損失 讓你交更少稅
th-cam.com/video/0g5GOD0lr_Y/w-d-xo.html
請問利息收入，可唔可以分俾配偶？
唔係好明, 分嘅意思係咩? 如果你係指聯名戶口，咁係每人各佔一半。但如果係個人戶口，只係你自己決定收到利息後送啲俾你配偶，咁喺英國稅務上計算，成分利息收入都計入你income
@@SmallFishBa 我係單名戶口嘅利息收入。依家報稅，分一半去年嘅利息收入比配偶，而減低自己嘅收入。可以這樣做嗎？唔該晒你！
@@catherineleesmail 本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
如果啲利息本身係屬於你，而你決定分啲俾你配偶，咁唔會減少你係稅務上嘅收入.
@@SmallFishBa 謝謝你的回覆！
請問股票所收利息， 是利潤還是報利息稅？
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Fung Fung. 公司股息係計股息稅 Dividend Tax。
發覺原來個工具計唔到期權既 short trade....先賣後買,個system好似唔識計.....
CGTCalculator 只係用嚟做股票買賣。
@@SmallFishBa @stevenyiu0413 Is there similar tool for option trading?
呀，睇唔切，要睇多幾次，慢慢消化😅
謝謝分享
慢慢嚟。呢集係難嘅.
小魚爸，我下載咗你的工具，將IB report Copy and Paste 落去你file後，㩒入去CGT calculator 仍然係你本來的內容，沒有將我的file計算。
兩樣嘢可以試. 1. 記得 Excel CGT Calculator (Output) 那一頁的第一行 column header 唔需要 copy. 由第2行開始 copy, 然後paste去 CGT Calculator 網頁. 2. 貼完按右手面紅色 Calculate 按鈕.
小魚爸，我遇到嘅問題⋯⋯
首先我跟你在IB generate report出嚟第二column係FX rate to base,copy and paste 去IB(Input)嗰頁已經唔啱