CFDs are not trading stock. Do not calculate opening stock or closing stock.
If you are carrying on a business, you add up all of the profits from the profitable trades and place this profit at the business income label in the Business and Professional Items section.
Then you add up all of your loss trades and place this loss at Purchases in the Business and Professional Items section.
Otherwise, if you are not carrying on a business, you simply calculate your profit or loss.
If you have made a profit, place the profit at Label 24 (other income) in the Supplementary Section. If you have made a loss, place the loss at Label D15.
Don't forget to include your expenses (like internet, computer depreciation, etc) in your loss.
