BoE Spot Rates

About these rates

These are Bank of England official daily spot exchange rates for 3 December 2025, recorded at 4pm London time. They represent the mid-market rate between buyers and sellers of sterling on that date and are HMRC-accepted for capital gains tax calculations on foreign asset disposals.

To use a BoE rate for CGT: divide your foreign currency amount by the rate for the transaction date to convert to GBP sterling. Use the same rate source consistently for acquisition and disposal. Calculate your CGT →