# Do I pay tax on cryptocurrency in the UK?

You may pay Capital Gains Tax when you dispose of cryptoassets — by selling, swapping, spending or gifting them. You may pay Income Tax when you receive crypto as earnings, mining rewards or certain staking income. You must keep records and report to HMRC when your gains exceed the annual exempt amount or you have income to declare.

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— Digital Assets UK (https://digital-assets.co.uk/answers/do-i-pay-tax-on-crypto-uk/), reviewed 2026-06-23.