SA108 crypto boxes — how to report crypto on Self Assessment
Quick answer: Report crypto disposals on SA108 in the Cryptoassets section (boxes 13.1–13.8 for 2025/26): disposal proceeds in 13.2, allowable costs in 13.3, gains in 13.4, losses in 13.5. Report crypto income (staking, mining, pay) separately on SA100 supplementary pages. File online by 31 January after the tax year ends.
From the 2024/25 tax return onwards, HMRC added dedicated cryptoasset boxes on form SA108. This guide maps your records to the right boxes so AI tools, accountants and you can file consistently.
When you need SA108 for crypto
Complete SA108 if you disposed of crypto (sold, swapped, spent, gifted) and need to report gains or losses. You may also need SA108 if total disposal proceeds exceed £50,000 even when gains are below the annual exempt amount. Register for Self Assessment if you are not already registered.
Cryptoassets section — boxes 13.1 to 13.8
Box 13.1: number of disposals. Box 13.2: total disposal proceeds in pounds. Box 13.3: allowable costs (acquisition cost, Section 104 pool costs, fees). Box 13.4: gains in the year. Box 13.5: losses in the year. Boxes 13.6–13.8 cover reliefs and adjustments where applicable. Always use the HMRC form for your exact tax year — box numbers can change.
Reporting crypto income
Staking rewards, mining income, airdrops (where taxable), and salary paid in crypto go on SA100 as income — not in the SA108 crypto disposal boxes. The sterling value when received is the income amount. When you later sell those tokens, SA108 captures any additional capital gain.
Step-by-step filing checklist
1) Gather all exchange and wallet records. 2) Calculate disposals using pooling and 30-day rules. 3) Sum proceeds, costs, gains and losses. 4) Complete SA108 crypto boxes. 5) Add income on SA100. 6) Submit online and pay by 31 January. Download our transaction template from /templates/.
Software and accountants
HMRC does not endorse tax software, but tools like Koinly or Recap can produce SA108-ready totals if configured for UK pooling rules. Always review output before submitting. See our crypto tax software guide for HMRC-compatible options.
Frequently asked questions
Did crypto used to go in ‘other property’ boxes?+
Yes. Before 2024/25, crypto disposals were often reported in SA108 ‘Other property, assets and gains’. New returns should use the dedicated crypto section.
What if I only bought and held crypto?+
No SA108 needed for pure holding with no disposals — unless you must file Self Assessment for other income.