How to use broker exports for UK CGT estimates

How broker exports can support a UK capital gains estimate, why full acquisition history matters, and where same-day, 30-day and Section 104 matching fit.

The date range is the first thing to get right.

A sell row on its own is not enough. For a CGT estimate, the app needs the buys that created the holding, otherwise it has no reliable cost to match against the disposal.

This is why a short export can make the result look worse than reality. If old acquisitions are missing, DiviScout can still show a working view, but you should treat unmatched disposals as a warning, not a final answer.

UK matching rules are not FIFO.

A basic trade journal often assumes the oldest shares were sold first. That is fine for personal journaling, but it is not how UK share matching works.

DiviScout applies same-day matching first, then the 30-day rule, then the Section 104 pool. That can produce a very different cost basis from a simple oldest-in, first-out calculation.

Keep exempt accounts out of the estimate.

ISA and SIPP holdings are generally outside personal UK CGT calculations. Mixing them into the same file set as a taxable account makes the output look more precise than it really is.

The cleanest workflow is boring: run taxable accounts separately, check the date range, then reconcile the output against the broker records before doing anything with the number.

Use it to find the questions, not to skip the checks.

The useful output is a working view: which tax year matters, which disposals drove the result, and whether the export coverage is good enough to rely on.

That is different from a filing pack. If the number is material, reconcile it against the broker statement and get proper tax help where needed.

Use in DiviScout

Run a disposal estimate by UK tax year.

Import the widest transaction history your broker can export, then use the CGT view to find disposals, matching assumptions and missing-history warnings.

Open CGT tool Broker export guides

UK CGT export FAQ

What makes a broker export good enough for a CGT estimate?

The key requirement is enough history to include the buys behind your sells. A partial export can leave disposals unmatched and overstate gains.

Does DiviScout use FIFO for UK CGT?

No. For UK share disposals, DiviScout applies same-day matching, the 30-day rule and Section 104 pooling rather than a simple FIFO assumption.

Should I include ISA and SIPP activity in a CGT estimate?

Usually no. ISA and SIPP holdings are generally outside personal UK CGT calculations, so the safer approach is to scope the estimate to taxable accounts only.

What should I open after this article?

If you already have the files, open the CGT tool. If not, start with the broker export guides so you can download the widest transaction history your broker can provide.