What are the tax implications of owning fractional shares?

As per the government’s website you may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) shares or other investments. The amount of capital gains tax you pay will depend on your income and the amount of profit.

Similarly, if you receive dividends from fractional shares, you may have to pay income tax on those dividends. The amount of income tax you pay will depend on your income and the amount of the dividend.

ProCapitalWeb can provide reports on what you have invested in to help with your self-assessment submission to HMRC.

Please visit or contact HM Revenue & Customs (HMRC) to ensure you have the most accurate and up-to-date information.

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Contracts for Difference (“CFDs”) are leveraged products and carry a significant risk of loss to your capital, as prices may move rapidly against you and you may be required to make further payments to keep any trades open. These products are not suitable for all clients, therefore please ensure you fully understand the risks and seek independent advice.

ProCapitalWeb International Limited (ProCapitalWeb) is authorised and regulated by the Financial Services Commission in Belize.

ProCapitalWeb is a trademark of ProCapitalWeb Group. ProCapitalWeb Group includes but is not limited to following entities:
ProCapitalWeb S.A. is authorised and regulated by the Komisja Nadzoru Finansowego (KNF) in Poland
ProCapitalWeb Limited is authorised and regulated by the Financial Conduct Authority in United Kingdom
ProCapitalWeb Sucursal is authorised and regulated by the Comisión Nacional del Mercado de Valores in Spain

Forex and CFDs are leveraged products and can result in losses that exceed your deposits. Please make sure you fully understand all risks.
This page was not created for investors residing in Brazil. This brokerage is not authorized by the Comissão de Valores Mobiliários (CVM) or the Brazilian Central Bank (BCB). The content of this page should not be characterized as an investment offer in Brazil or for investors residing in that country.