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Glossary / Section 104 pool

Section 104 pool

HMRC average cost pool for each token type when calculating CGT.

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The UK guide to owning digital assets — tax, regulation, and safe custody. Published by Elite Digital AI Solutions Ltd (Companies House 17250017). Information only — not regulated financial advice.

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© 2026 Elite Digital AI Solutions Ltd. All guides are fact-checked against primary UK government sources (gov.uk, HMRC, FCA, Bank of England). We are not authorised by the FCA to provide regulated financial advice. For personal recommendations, speak to an FCA-regulated adviser or contact MoneyHelper.