Investment Purchase and Sale Record

Who this is for

The buying and selling history of one holding. Each purchase and sale goes on a line with units, price and costs, and the sheet keeps the units you hold, what they cost in total and the gain or loss on each sale, worked out on average cost.

Private investors holding shares, funds or exchange-traded funds outside a tax-free account, who will need their buying costs when they sell, and anyone who buys the same investment in several lots over the years.

What this helps you track

• Every purchase and sale of one holding, with the date and price
• Dealing fees, stamp duty and other costs kept with each trade
• Units held and their total cost after every transaction
• A gain or loss on each sale, worked out on average cost
• Splits, bonus issues and other changes noted where they happened

How to use it

1. Write the holding, its ticker or ISIN, the currency, who holds it and the account or platform at the top. Use one sheet per holding.
2. Copy each trade from the contract note: the date, buy or sell, the units, the price per unit and the fees, duty and other costs added together.
3. For a bonus issue or split that adds units at no cost, choose Other, enter the extra units with no price and describe it in the notes.
4. Total, Units held, Cost held and Gain/loss are worked out in the browser and the workbook; on paper, carry the running figures down line by line.
5. Before using a gain for tax, check the rules where you are: some tax systems match sales to particular purchases rather than to an average.

Formats

• Printable PDF (A4 and US Letter)
• Fillable PDF with form fields
• Fill in online, saved in your browser
• Excel / Google Sheets workbook

The printable is laid out inside a box that fits both A4 and US Letter, so the two files are identical and neither one is scaled. The fillable PDF has real form fields. The workbook uses plain formulas only — SUM, IF, COUNTIF and the like — so it opens in Excel, LibreOffice and Google Sheets without anything breaking, and every calculated cell is grey so you can see which figures it worked out.

How to print

Download the A4 or US Letter file to match the paper in your printer, open it in a PDF reader and print at 100% — not "fit to page", which shrinks the writing space. Both files leave a 14 mm margin, which clears the unprintable edge on home printers. To print the online version with your entries in it, use the Print this sheet button, which prints only the sheet and none of the page around it. More on printing.

Questions

How is the gain or loss on a sale worked out?

It is the sale proceeds after costs minus the average cost of the units sold. The average is the total cost of the units held before the sale divided by the number held. It is arithmetic on your own figures, not a tax calculation.

Is this the figure for my tax return?

Not necessarily. Some tax systems have their own rules for matching a sale to purchases, such as shares bought on the same day or soon after, and some allow other costs. Check the rules where you are, or ask an adviser, before you file.

What goes in the costs column?

Anything paid to buy or sell beyond the price of the units: the dealing fee, stamp duty or a similar transfer tax, and any currency charge on the contract note. Keep the contract notes themselves as well.

Can I record dividends that are reinvested?

Yes. A reinvested dividend buys new units, so record it as a Buy with the units and price from the statement. The dividend itself belongs on the savings interest and dividend income record.