Freetrade is a popular UK investment app offering commission-free trading with a clean, modern interface. Like other brokers, Freetrade does not calculate your Capital Gains Tax — that responsibility falls on you. If you trade in a Freetrade General Investment Account (GIA), every disposal is a potential CGT event that must be tracked and, if applicable, reported to HMRC.
How to Export from Freetrade
Freetrade provides an activity export feature. To download your transaction history:
- Open the Freetrade app on your phone.
- Go to Activity (the clock/history icon in the bottom navigation).
- Tap the export or download icon (often in the top-right corner).
- Select the date range — choose the full tax year: 6 April 2025 to 5 April 2026.
- Freetrade will email the CSV to your registered email address. Download it to your computer.
Note: The export feature is available on all Freetrade plans (including the free tier). If you can't find it, check under Settings → Statements & Reports or contact Freetrade support.
Understanding the Freetrade CSV Format
The Freetrade CSV contains rows for different types of activity. The key columns you will see include:
| Column | Description |
|---|---|
| Type | “ORDER” for buys/sells, “DIVIDEND” for dividends |
| Side | “BUY” or “SELL” (only present on ORDER rows) |
| Ticker | The stock ticker symbol (e.g., “TSCO”, “VUSA”) |
| Quantity | Number of shares bought or sold |
| Price per share | Price in GBP (or original currency) |
| Total amount | Total transaction value in GBP |
| Timestamp | Date and time of the transaction |
ORDER vs DIVIDEND Rows
The most important distinction in the Freetrade CSV is between ORDER rows and DIVIDEND rows:
- ORDER rows represent buy and sell transactions — these are relevant for CGT calculations.
- DIVIDEND rows represent dividend payments — these should be excluded from CGT calculations as dividends are taxed under separate income tax rules.
When processing the CSV, filter for ORDER rows only and use the “Side” column to determine whether each transaction is a BUY or SELL.
Common Scenario: Shares Bought in Multiple Orders
A common pattern on Freetrade is building a position gradually. For example, you might buy Vanguard S&P 500 ETF (VUSA) in three separate orders over several months:
- • January 2025: Buy 10 shares of VUSA at £72.50 = £725.00
- • April 2025: Buy 15 shares of VUSA at £75.20 = £1,128.00
- • August 2025: Buy 5 shares of VUSA at £78.00 = £390.00
- • S104 Pool: 30 shares, total cost £2,243.00, average £74.77/share
When you sell 20 shares in November 2025 at £80.00 per share:
- • Proceeds: 20 × £80.00 = £1,600.00
- • Allowable cost: 20 × £74.77 = £1,495.33
- • Gain: £1,600.00 − £1,495.33 = £104.67
- • Remaining pool: 10 shares, cost £747.67
Freetrade-Specific Tips
- Commission-free doesn't mean tax-free: While Freetrade charges no commission on basic trades, you still owe CGT on any gains outside your ISA.
- FX charges: Freetrade charges a currency conversion fee (typically 0.45% for free users, 0.15% for Plus subscribers) on US and EU share trades. This FX cost is included in the total transaction value and is an allowable cost for CGT.
- Fractional shares: Freetrade supports fractional share purchases. These are valid for CGT purposes — include them in your Section 104 pool calculation.
- ISA vs GIA: Only General Investment Account transactions are subject to CGT. If you invest through a Freetrade ISA or SIPP, those gains are tax-free.
Make it easy: Upload your Freetrade CSV to CGT Tracker. We automatically filter ORDER rows, apply same-day and 30-day matching rules, build your Section 104 pools, and generate an SA108-ready report.