CGT on shares from multiple brokers

[upavlo]

I have shares purchased from multiple brokers and now I'm wondering which rules apply when calculating CGT on sale.
For example:
Broker A:
2020 BUY 100 @ €10
2021 BUY 200 @ €12

Broker B:
2022 BUY 300 @ €13

If I was to sell all shares from Broker B now @ €13 each, should I use the base price from Broker A (i.e. 100*10 + 200*12) to calculate CGT or from Broker B (300*13)?
If it's the former, then when selling shares from Broker A later, I'd actually have to use the price from Broker B.
If this is the case then after selling shares in Broker A the annual report generated by that broker would show a capital gain which will be wrong. Could this cause an issue with revenue?

 

[AAAContributor]

If I was to sell all shares from Broker B now @ €13 each, should I use the base price from Broker A (i.e. 100*10 + 200*12) to calculate CGT or from Broker B (300*13)?

Yes. If you sell 300 shares now @ €13 per share, your chargeable gain is €500.

after selling shares in Broker A the annual report generated by that broker would show a capital gain which will be wrong. Could this cause an issue with revenue?

No.

Forget about the different brokers. CGT on shares is generally done on a first in first out basis. All you are doing is buying and selling shares. Where you execute those transactions is not relevant.

Don't forget about your Annual Exemption. Annual gains up to €1,270 are tax free.

 

[upavlo]

Thanks, this makes sense.
Follow up Q: is there a requirement for brokers to send a summary report to revenue of all my earnings?