Not wishing to be overly pedantic, but you have to report in any of the following circumstances: * Capital gains in excess of £11,300 * Disposals (sales) in ex

Not wishing to be overly pedantic, but you have to report in any of the following circumstances: * Capital gains in excess of £11,300 * Disposals (sales) in excess of £45,200 * Losses that you wish to claim https://www.gov.uk/capital-gains-tax/work-out-need-to-pay https://www.gov.uk/capital-gains-tax/work-out-need-to-pay Worth noting e.g. if you receive stock under US company schemes and sell even if you have already been taxed on the gain versus FMV as income. You can be in a circumstance where the taxable gain is under the threshold but disposals are high.