Doctor Content Ltd
Doctor Content Ltd · Corporation Tax on Chargeable Gains

Section 104 Ledger

Running bitcoin pool for the company's Strike and OTC purchases, matched under HMRC's cryptoasset pooling rules, with a disposal calculator for planning the sell-down.

Model a disposal what‑if

Enter a planned sale. It's matched same‑day first, then against anything bought in the previous 9 days, then against the Section 104 pool average — the order HMRC requires for a company (CRYPTO41350; CG51610; CG51615).

Unrealised position

Enter a spot rate to see the pool's current mark‑to‑market against its average cost. Informational only — no tax event until a disposal happens.

Transaction ledger

Every completed acquisition and disposal feeding the pool. Reversed/cancelled Strike orders are excluded; two‑part target orders are shown once, dated to execution.

DateTypeSourceBTCGBPFeePool BTCPool costAvg £/BTC

Add a transaction

Record a new purchase, an OTC fill, or an executed disposal. Saved to this ledger for everyone who opens it.