Tax & HMRC
Quick answer: Digital Assets UK's Tax & HMRC section has 34 plain-English guides covering crypto tax, HMRC rules and Self Assessment — with links to official sources. Individual guides show their own review dates. This is free, independent general information, not financial advice.
Capital Gains Tax, Income Tax, Self Assessment and record-keeping for UK cryptoasset holders.
-
Is crypto taxable? UK basics
A simple guide to UK tax on crypto — when you might owe Capital Gains Tax or Income Tax, and what records to keep.
-
Crypto Capital Gains Tax UK
How Capital Gains Tax works on UK crypto disposals in 2025/26 — rates, the £3,000 allowance, losses and reporting deadlines.
-
Crypto pooling & the 30-day rule
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 UK: swaps, pools & rewards
How UK tax applies to decentralised finance — DEX swaps, liquidity pools, yield farming and lending. Plain English with HMRC sources.
-
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.
-
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.
-
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.
-
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.
-
UK crypto tax guide 2026/27
UK crypto tax rules for 2026/27: CGT rates, the £3,000 allowance, income, pooling, DeFi and HMRC reporting, with examples and official sources.
-
CARF reporting UK: what HMRC receives
Complete UK guide to the Cryptoasset Reporting Framework — which firms report, what data HMRC receives, consumer rights, and how CARF interacts with Self Assessment from 2026.
-
January deadline
31 January Self Assessment deadline for crypto holders — who must file, SA108 crypto boxes, payment on account, penalties and a week-by-week checklist.
-
Lending & borrowing
How HMRC treats crypto loans, DeFi lending, stablecoin yield, liquidations and borrowing against bitcoin — Income Tax vs CGT.
-
Stablecoin tax UK: USDT & USDC
Understand UK tax on USDT and USDC, sterling exchange-rate gains, swaps and the proposed stablecoin exemption from April 2027.
-
Wrapped & bridged crypto tax UK
Check the UK tax questions for ETH to WETH, WBTC and cross-chain bridges, including ownership, token rights, fees and record keeping.
-
Liquid staking & restaking tax UK
Separate liquid staking receipts, rebasing rewards, exchange-rate growth and restaking points when preparing UK crypto tax records.
-
Crypto gas fees & allowable costs UK
Understand allowable crypto transaction costs, gas fees paid in tokens, transfer charges and double-counting risks in UK tax calculations.
-
Missing crypto cost basis: UK guide
Reconstruct missing crypto transaction history, GBP prices and acquisition costs, reconcile wallet transfers and document estimates for HMRC.
-
Crypto negligible value claims UK
Distinguish realised crypto losses, lost private keys, theft and negligible value claims, with an evidence checklist for a UK tax review.
-
Liquidity pools & impermanent loss tax
Record LP tokens, pool entry and exit, rewards and impermanent loss for UK tax, with current rules separated from proposed April 2027 reform.
-
UK crypto tax reform 2027: proposals
Track the proposed April 2027 stablecoin and DeFi tax changes, distinguish draft law from current rules and prepare records before transition.
Individual guide dates appear on their pages. Rates and allowances trace to our rates & thresholds data, checked September 2026.