Filing tax on crypto

Sold or earned crypto — what to tell HMRC.

1. Step 1 When to report

   UK reporting rules for 2025/26 — £3,000 CGT allowance, £50,000 proceeds threshold, income triggers and CARF.

2. 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.

3. Step 3 Record keeping

   What transaction records UK crypto holders must keep for HMRC — dates, sterling values, fees and a free downloadable CSV template.

4. 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.

5. Step 5 Tax software guide

   Compare crypto tax tools for UK Self Assessment — HMRC pooling, SA108 output, and what HMRC does not endorse.

6. Step 6 Self Assessment

   How to register for Self Assessment and report crypto gains and income to HMRC — deadlines, forms and records.