There is no notion of "adding back the tax" if you buy directly via a trading platform. You either:Is there a difference method to use when calculating Deemed Disposal tax depending on if it's through a Life Insurance product or if bought directly via a trading platform yourself?
1) Pay the tax from your other cash funds and your ETF remains untouched, so there is no tax deducted from it to add back in.
2) Raise money by selling specific shares of the ETF (on a FIFO basis), which creates realised gains or losses, and you have fewer shares remaining at the next disposal. A realised gain creates its own tax liability.
In both cases you claim a credit for the tax already paid on the remaining shares, but you don't add anything back because the calculation for each share is distinct and is relative to its purchase price.
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