In the US, retail banks send the IRS a 1099-INT showing earned bank interest but I've never seen a retail bank issue any tax document on currency profits/losses to non-profesional individuals. In the last 10/15 years since I've used things like Revolut, TransferWise, etc, I have never had them send a 1099-B to the IRS and those accounts are registered in the US. Do European banks send docs showing profit/loss on currency transactions to their respective taxing authorities?
If you took a trip to London, used sterling to pay for a hotel, bought dinner, rented a car, had a cup of coffee, etc, would your Irish bank be expected to issue Irish Internal Revenue a currency capital gains/loss statement on all these transactions?