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When you have multiple crypto investments and transactions, cost basis methods dictate the way you calculate the cost basis of your crypto. Critically, cost basis methods affect how your capital gains are calculated. The HMRC only allows users to use Share Pooling as the cost basis method when calculating the taxes. To identify a cost to "match" against the disposal, specific matching rules must be applied. Disposals are matched to assets purchased in the following order: Assets acquired on the same day as the disposal (the ‘same day’ rule). Assets acquired in the 30 days following the day of disposal (the ‘bed and breakfasting’ rule) Assets in the "Section 104" Pool All disposals of the same type of asset that take place on the same day are treated as one single transaction. Please see our FAQ and HMRC website for more details on the share pooling method.