HMRC Admin 21 Response

Hi cp3,
If the share are of the same company and same kind, you can pool them together and use an average value for the acquisition cost.  This will be deducted from the disposal value, along with broker fees etc, to work out your gain/loss.  In this way it does not matter whether the share disposed of is older or newer than any other disposed at the same time.  This is known as a section 104 holding.  
Please have a look at the guidance at helpsheet HS284 for more information. Shares and Capital Gains Tax (Self Assessment helpsheet HS284).
Thank you.

Hi Del,
If you qualify for split year then you only report any foreign income for the UK part of the year RDRM12000 - Residence: The SRT: Split year treatment .
If you do not qualify then you will need to report all your foreign income to the UK Tax on foreign income.
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies. Also refer to Check if you need to send a Self Assessment tax return.
Thank you.