This is best explained with an example. Let's say you carried out these 3 transactions:

  1. Bought 2 BTC in January

  2. Bought 3 more BTC in Feb

  3. Sold 4 BTC in March

Here, even though you only had 1 sale transaction, you would see 2 disposals on your tax report. This has to do with the way your costs are calculated (FIFO, LIFO etc).

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