In some cases, reports showing your disposals will have the "Date Acquired" column empty. In this article, we explain why this is expected for some particular cost basis calculation methods.

Reports that include your disposals and, therefore, may be missing the acquisition date are:

The date of purchase will be missing if the cost basis calculation method is ACB (average cost basis) or a variation of it. The full list of cost basis methods that will not show the "Date acquired" for disposals is:

These cost basis methods use the average cost of all tokens acquired to calculate the cost basis upon disposal. Since multiple lots are being used in the calculation, there is no specific date of acquisition per se - multiple lots acquired on multiple dates may be used to calculate the cost basis.

The "Cost Analysis" tab will also be missing the date of acquisition in such cases, which is a way of confirming that there's no error in the report:

In the case of UK's Share pooling method, the ACB pool is called "Section 104"

In case of Share Pooling used in the United Kingdom, some disposals will show a date of acquisition. This will happen if the particular disposal triggered one of the special rules used by HMRC:

When those rules are triggered, the cost basis of the disposal is not using the Section 104 pool (average cost) but the cost is taken from a particular acquisition.

You can read more about those rules in Share Pooling Crypto: How to Calculate Crypto Gains UK | Koinly