Your Interactive Brokers capital gains. SA108 figures in 3 minutes.

IBKR gives you no capital gains summary that follows HMRC rules. Upload your statement and get every SA108 figure: same-day, 30-day and section 104 matching, in sterling, with foreign dividends for SA106.

Section 104 pool
30-day rule
Foreign Tax Credit Relief

⏳ Tax year 2025/26 · 102 days left until the Self Assessment deadline

Why not leave it until January

HMRC already gets the data

Through the Common Reporting Standard, Ireland reports your IBKR account balance and income to HMRC every year.

Penalties add up

£100 for a late return, then £10 a day after three months, plus interest and up to 100% of the tax for careless errors.

The 30-day rule catches people

Sell and buy back within 30 days and your loss may disappear. We match every trade the way HMRC does.

How it works

Download your statement

In the IBKR Client Portal: Performance & Reports → Statements → Activity → Annual, format CSV.

Upload it here

We match every sale with its purchases and convert each amount at the official rate of the day.

Copy the figures

See your tax and every line for your return — free, with an Excel file.

How to export the statement from Interactive Brokers

In the IBKR Client Portal open Performance & Reports → Statements.
Under Activity choose a custom date range covering the tax year (6 April to 5 April) — include earlier years for your section 104 pool.
Choose format CSV (or HTML), click Run and upload the file here.
Alternatively: an Activity Flex Query in XML with Trades, Cash Transactions, Open Positions and Corporate Actions.

Guides

Interactive Brokers UK Tax Return: SA108 & SA106 GuideHow to put your Interactive Brokers account on a UK tax return: SA108 capital gains, SA106 foreign dividends, sterling conversion and 2025/26 deadlines.Section 104, Same-Day & 30-Day Rules for IBKR SharesHow HMRC decides which IBKR shares you sold: same-day, 30-day and section 104 pool rules, with a worked example and the mistakes that cost money.US Dividends at IBKR: W-8BEN and Foreign Tax Credit ReliefWhy the US withholds 15% on your IBKR dividends, how much Foreign Tax Credit Relief you get on SA106, and what changes if your W-8BEN has expired.IBKR ETFs and UK Reporting Funds: ERI and Tax ExplainedAre your IBKR ETFs UK reporting funds? How excess reportable income is taxed, when it falls due and why a non-reporting fund turns your gain into income.IBKR Dividend and Savings Allowances: 2025/26 UK GuideHow much IBKR dividend and interest income is tax-free in 2025/26: the £500 dividend allowance, the personal savings allowance and when to file a return.IBKR Capital Losses: Claim Within 4 Years or Lose ThemHow to claim capital losses from Interactive Brokers before the 4-year deadline, how HMRC sets them against gains and how to time sales to avoid wasting them.

Questions

Do I have to report Interactive Brokers gains?

Yes, if your gains exceed the £3,000 annual exempt amount or your disposal proceeds exceed £50,000. Shares held in an ISA are exempt.

Which matching rules apply?

Same-day acquisitions first, then acquisitions in the following 30 days (bed and breakfasting), then the section 104 pool at average cost.

What rates apply?

For disposals from 30 October 2024: 18% within the basic rate band and 24% above it. Before that date: 10% and 20%.

How are US dividends taxed?

Gross in GBP on SA106. With a W-8BEN the US withholds 15%, which you claim as Foreign Tax Credit Relief against UK tax on that dividend.

When is the deadline?

31 January after the end of the tax year for online returns — 31 January 2027 for 2025/26.