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Your first crypto tax return

Self Assessment can feel daunting the first time you include crypto. This path takes you from records to filing in the order most people need — without skipping the steps HMRC cares about.

Quick answer

Gather records → check if you must report → calculate gains and income → complete SA108 crypto boxes → submit Self Assessment by 31 January. Register by 5 October if you are new to Self Assessment.

  1. Step 1 When to report

    Confirm you need to file

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

  2. Step 2 Record keeping

    Download the CSV template if needed

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

  3. Step 3 CGT worked example

    Understand pooling in plain numbers

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

  4. Step 4 Tax software guide

    Optional: software for many transactions

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

  5. Step 5 SA108 crypto boxes

    Map totals to the right boxes

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

  6. Step 6 Self Assessment

    Register, file and pay

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