Tax & HMRC

Capital Gains Tax, Income Tax, Self Assessment and record-keeping for UK cryptoasset holders.

• Crypto tax overview

  A simple guide to UK tax on crypto — when you might owe Capital Gains Tax or Income Tax, and what records to keep.

• CGT on crypto

  How Capital Gains Tax works on UK crypto disposals in 2025/26 — rates, the £3,000 allowance, losses and reporting deadlines.

• CARF reporting

  Plain-English guide to the Cryptoasset Reporting Framework — what UK providers must report to HMRC from January 2026 and what you still must declare yourself.

• Pooling rules

  How HMRC share pooling, same-day matching and the 30-day bed-and-breakfast rule work when you calculate crypto Capital Gains Tax.

• Staking & mining tax

  When crypto rewards count as Income Tax in the UK — staking, mining, airdrops and being paid in tokens.

• NFT tax

  How UK tax applies when you buy, sell or create NFTs — explained in plain English.

• DeFi tax

  How UK tax applies to decentralised finance — DEX swaps, liquidity pools, yield farming and lending. Plain English with HMRC sources.

• Record keeping

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

• Self Assessment

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

• SA108 crypto boxes

  Which SA108 boxes to use for UK crypto gains and losses in 2025/26 — proceeds, costs, gains, losses and income.

• When to report

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

• Voluntary disclosure

  How to disclose undeclared UK crypto tax — lookback years, penalties, interest and the HMRC disclosure service.

• Penalties & nudge letters

  What happens if you file late, underpay crypto tax, ignore a nudge letter, or fail CARF identity checks.

• Tax software guide

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

• CGT worked example

  Step-by-step Capital Gains Tax calculation for UK crypto — buy, swap and sell with Section 104 pooling in plain numbers.

• Paid in crypto

  When your employer pays in bitcoin or tokens — PAYE, Self Assessment and CGT when you sell.

• Losses & harvesting

  How to use crypto losses against gains, carry losses forward, and record lost or stolen tokens.

• Forks, gifts & lost crypto

  HMRC treatment of chain splits, gifting crypto, theft and lost access — plain English.

• Margin trading tax

  How HMRC may treat leveraged crypto trading — capital gains vs trading income.

• Business crypto tax

  When crypto activity is a trade — sole traders, Ltd companies, VAT and corporation tax basics.

• Leaving the UK

  What UK-resident crypto holders should consider before emigrating — residence, disposals and professional advice.

• Divorce & crypto

  Disclosing and valuing crypto in financial remedy proceedings — information only, not legal advice.

• Charity donations

  Capital Gains Tax relief on crypto gifts to UK charities — and how to avoid charity scams.