Support the current Trading 212 export and read dates in UK time

.harper-dictionary.txt

@@ -18,6 +18,7 @@ BGIF
 blackrock
 BrokerTransaction
 BSF
+BST
 calc
 Center
 CG12920

cgt_calc/const.py

@@ -8,6 +8,7 @@
 import os
 from pathlib import Path
 from typing import Final
+from zoneinfo import ZoneInfo
 
 from dateutil.relativedelta import relativedelta
 
@@ -103,6 +104,11 @@ class RuntimeMode(Enum):
 BED_AND_BREAKFAST_DAYS: Final = 30
 
 UK_CURRENCY: Final = "GBP"
+
+# Tax dates are UK calendar days, so timestamped transactions are read
+# in UK time (GMT in winter, BST in summer) and not in UTC.
+UK_TIMEZONE: Final = ZoneInfo("Europe/London")
+
 ERI_TAX_DATE_DELTA: Final = relativedelta(months=6)
 
 TICKER_RENAMES: Final[dict[str, str]] = {

cgt_calc/parsers/trading212.py

@@ -4,13 +4,13 @@
 
 import csv
 from dataclasses import dataclass
-from datetime import datetime
+from datetime import UTC, datetime
 from decimal import Decimal, InvalidOperation
 from enum import StrEnum
 import logging
 from typing import TYPE_CHECKING, ClassVar, Final, TextIO, override
 
-from cgt_calc.const import TICKER_RENAMES
+from cgt_calc.const import TICKER_RENAMES, UK_TIMEZONE
 from cgt_calc.exceptions import ParsingError, UnexpectedColumnCountError
 from cgt_calc.model import ActionType, BrokerTransaction, CurrencyCode, Isin
 
@@ -25,6 +25,7 @@ class Trading212Column(StrEnum):
 
     ACTION = "Action"
     TIME = "Time"
+    TIME_UTC = "Time (UTC)"
     ISIN = "ISIN"
     TICKER = "Ticker"
     NAME = "Name"
@@ -160,6 +161,23 @@ def decimal_or_none(
         raise ValueError(f"Invalid decimal in {column.value}: {value!r}") from err
 
 
+def datetime_from_str(value: str) -> datetime:
+    """Convert a timestamp to an aware UTC datetime.
+
+    Exports have used whole seconds and milliseconds, and the column
+    renamed to "Time (UTC)" may spell the zone out. Every export states
+    its times in UTC, so a value without a zone is read as UTC too.
+    """
+
+    try:
+        parsed = datetime.fromisoformat(value)
+    except ValueError as err:
+        raise ValueError(f"Invalid timestamp: {value!r}") from err
+    if parsed.tzinfo is None:
+        return parsed.replace(tzinfo=UTC)
+    return parsed.astimezone(UTC)
+
+
 def action_from_str(label: str, file: Path) -> ActionType:
     """Convert label to ActionType."""
     if label in {
@@ -235,10 +253,17 @@ def __init__(self, header: list[str], row_raw: list[str], file: Path) -> None:
             for column, value in zip(header, row_raw, strict=False)
         }
 
-        time_str = row[Trading212Column.TIME]
-        time_format = "%Y-%m-%d %H:%M:%S.%f" if "." in time_str else "%Y-%m-%d %H:%M:%S"
-        self.datetime = datetime.strptime(time_str, time_format)
-        date = self.datetime.date()
+        # Older exports call the column "Time", newer ones "Time (UTC)".
+        time_str = row.get(Trading212Column.TIME) or row.get(Trading212Column.TIME_UTC)
+        if not time_str:
+            raise ValueError(
+                f"Missing {Trading212Column.TIME.value} "
+                f"or {Trading212Column.TIME_UTC.value}"
+            )
+        self.datetime = datetime_from_str(time_str)
+        # The instant is kept in UTC for ordering, but the date that drives
+        # the tax year and the matching rules is the UK one.
+        date = self.datetime.astimezone(UK_TIMEZONE).date()
         self.raw_action = row[Trading212Column.ACTION]
         action = action_from_str(self.raw_action, file)
 
@@ -302,7 +327,9 @@ def __init__(self, header: list[str], row_raw: list[str], file: Path) -> None:
             and (self.currency_foreign == "GBP" or self.exchange_rate is not None)
         ):
             exchange_rate = self.exchange_rate or Decimal(1)
-            check_fees = self._checkable_fees(fees, foreign_fees, exchange_rate)
+            check_fees = self._checkable_fees(
+                row, fees, foreign_fees, currency, exchange_rate
+            )
             if check_fees is not None:
                 check_price = abs(amount + check_fees) / quantity
                 calculated_price_foreign = check_price * exchange_rate
@@ -338,18 +365,33 @@ def __init__(self, header: list[str], row_raw: list[str], file: Path) -> None:
 
     def _checkable_fees(
         self,
+        row: dict[Trading212Column, str],
         fees: Decimal,
         foreign_fees: dict[CurrencyCode, Decimal],
+        currency: CurrencyCode,
         exchange_rate: Decimal,
     ) -> Decimal | None:
-        """Total fees for the price consistency check.
+        """Total amounts to add back for the price consistency check.
 
-        Foreign fees in the instrument currency are converted with the
-        export's own exchange rate. Returns None when a fee is in some
-        other currency, which the export alone cannot convert.
+        Withholding tax is deducted from a dividend Total while the Price
+        per Share stays gross, so it is added back here. It is not a
+        dealing cost and never reaches the reported fees.
+
+        Foreign amounts in the instrument currency are converted with the
+        export's own exchange rate. Returns None when one is in some other
+        currency, which the export alone cannot convert.
         """
         total = fees
-        for fee_currency, fee_amount in foreign_fees.items():
+        foreign = dict(foreign_fees)
+        withholding_tax = decimal_or_none(row, Trading212Column.WITHHOLDING_TAX)
+        if withholding_tax:
+            tax_currency = row.get(Trading212Column.CURRENCY_WITHHOLDING_TAX) or None
+            if tax_currency is None or tax_currency == currency:
+                total += withholding_tax
+            else:
+                tax_code = CurrencyCode(tax_currency)
+                foreign[tax_code] = foreign.get(tax_code, Decimal(0)) + withholding_tax
+        for fee_currency, fee_amount in foreign.items():
             if fee_currency != self.currency_foreign:
                 return None
             total += fee_amount / exchange_rate

docs/brokers/trading212.md

@@ -67,10 +67,18 @@ The Trading 212 parser currently handles:
 | Corporate actions | Transactions labelled `Stock Split` or `Spin off`                                                                                                                  |
 | Costs and taxes   | Transaction, regulatory and currency-conversion fees; stamp duty, stamp duty reserve tax and French transaction tax, including costs charged in a foreign currency |
 
+### Dates and time zones
+
+Trading 212 timestamps every transaction in UTC. cgt-calc converts each one to UK time, GMT in
+winter and BST in summer, before taking the date. The tax year boundary and the same-day and 30-day
+matching rules all run on UK calendar days, and the boundary always falls inside BST, so a
+transaction stamped after 23:00 UTC on 5 April belongs to the following tax year.
+
 ### Known limitations
 
-- Dividends are recorded at the CSV `Total`; the `Withholding tax` column is not used and does not
-  appear separately in the report.
+- Dividends are recorded at the CSV `Total`, which is net of withholding tax. The `Withholding tax`
+  column is only used to check the export for consistency and does not appear separately in the
+  report.
 - Share transfers between accounts or brokers, labelled `Transfer in` or `Transfer out`, are not
   supported.
 - Split transactions labelled `Stock split open` or `Stock split close` are not supported. Only the

pyproject.toml

@@ -48,6 +48,8 @@ dependencies = [
   "openpyxl>=3.1.5",
   "xlrd>=2.0.2",
   "shtab>=1.12.0",
+  # zoneinfo needs a tz database where the OS does not ship one.
+  "tzdata>=2025.2; sys_platform == 'win32' or sys_platform == 'emscripten'",
 ]
 
 [project.urls]

tests/trading212/data/2026/inputs/transactions.csv

@@ -1,4 +1,4 @@
-Action,Time,ISIN,Ticker,Name,Notes,ID,No. of shares,Price / share,Currency (Price / share),Exchange rate,Result,Currency (Result),Total,Currency (Total),Withholding tax,Currency (Withholding tax),Stamp duty reserve tax,Currency (Stamp duty reserve tax),French transaction tax,Currency (French transaction tax),Transaction fee,Finra fee,Currency conversion from amount,Currency (Currency conversion from amount),Currency conversion to amount,Currency (Currency conversion to amount),Currency conversion fee,Currency (Currency conversion fee),Currency (Transaction fee),Currency (Finra fee),Merchant name,Merchant category
+Action,Time (UTC),ISIN,Ticker,Name,Notes,ID,No. of shares,Price / share,Currency (Price / share),Exchange rate,Result,Currency (Result),Total,Currency (Total),Withholding tax,Currency (Withholding tax),Stamp duty reserve tax,Currency (Stamp duty reserve tax),French transaction tax,Currency (French transaction tax),Transaction fee,Finra fee,Currency conversion from amount,Currency (Currency conversion from amount),Currency conversion to amount,Currency (Currency conversion to amount),Currency conversion fee,Currency (Currency conversion fee),Currency (Transaction fee),Currency (Finra fee),Merchant name,Merchant category
 Deposit,2024-05-01 00:10:00.000,,,,,xxxxxxxxxxxx01,,,,,,,10000.00,GBP,,,,,,,,,,,,,,,,,,
 Market buy,2024-05-02 14:30:05.123,US0000000200,ACME,Acme Corp,,xxxxxxxxxxxx02,10.0000000000,150.00,USD,1.25,,,1201.80,GBP,,,,,,,,,,,,,1.80,GBP,,,,
 Limit sell,2024-06-27 15:45:10.456,US0000000200,ACME,Acme Corp,,xxxxxxxxxxxx03,10.0000000000,160.00,USD,1.28,46.29,GBP,1248.09,GBP,,,,,,,,0.05,,,,,1.87,GBP,,USD,,