What does “Section 104 pool” mean?
Section 104 pool: HMRC average cost pool for each token type when calculating CGT.
Part of the Digital Assets UK glossary · reviewed July 2026 · general information, not financial advice.
Free · Independent · Not financial advice
Section 104 pool: HMRC average cost pool for each token type when calculating CGT.
Part of the Digital Assets UK glossary · reviewed July 2026 · general information, not financial advice.