Filing tax on crypto
Quick answer: Sold or earned crypto — what to tell HMRC. Digital Assets UK lists the 6 guides to read for this situation, in order — each checked against gov.uk, HMRC and FCA sources. General information, not financial advice.
- Step 1 When to report
UK reporting rules for 2025/26 — £3,000 CGT allowance, £50,000 proceeds threshold, income triggers and CARF.
- Step 2 SA108 crypto boxes
Which SA108 boxes to use for UK crypto gains and losses in 2025/26 — proceeds, costs, gains, losses and income.
- Step 3 Crypto records for HMRC: UK checklist
What transaction records UK crypto holders must keep for HMRC — dates, sterling values, fees and a free downloadable CSV template.
- Step 4 CGT worked example
Step-by-step Capital Gains Tax calculation for UK crypto — buy, swap and sell with Section 104 pooling in plain numbers.
- Step 5 Check your crypto tax software report
Validate a UK crypto tax software report before filing: check missing wallets, pooling, GBP values, fees and the figures carried into Self Assessment.
- Step 6 Self Assessment
How to register for Self Assessment and report crypto gains and income to HMRC — deadlines, forms and records.