Reading citations, why every disposal shows its working

Checked against app build 2026-08-26-01-41 on 2026-08-26.

Where do I find the working behind a disposal?

Open Transactions and expand any disposal. Under the figures sits the working, which matching rule applied, the legislation it comes from, and the arithmetic from proceeds to gain.

What does the rule line tell me?

Which of the three UK matching outcomes produced the cost basis for that disposal.

Each disposal names one, matched same-day under section 105, matched against a purchase in the following 30 days under section 106A, or matched against the section 104 pool at its average cost. If a disposal split across rules, part matched to a rebuy and the remainder to the pool, each part is shown separately with its own cost, because that is how the law computes it. The rules and their order are set out in the UK rules.

What does the arithmetic line tell me?

Proceeds, allowable cost, fees on both sides where they apply, and the resulting gain or loss.

The numbers are not a summary of hidden work, they are the work.

Where do the citation links go?

To the legislation on legislation.gov.uk and, where HMRC’s cryptoassets manual covers the case, to the manual page.

This is what makes a conversation with an accountant, or with HMRC, short, the number arrives holding the rule that produced it.

Why does the app show its working at all?

Because a tax figure you cannot explain is a liability with your name on it.

The app’s position is that every number should survive the question “where did this come from” without anyone having to trust software. If you want to see the rules proven rather than just cited, the verification page publishes each rule’s test against HMRC’s own worked examples, and the working paper carries the same block for every disposal in a document you can hand over.