# Crypto tax in Scotland — how it differs from England

CGT on crypto is UK-wide — same allowances and 18%/24% rates on most assets. Scottish Income Tax has different bands — relevant for crypto income (staking, mining, pay) not CGT rates.

## Key facts
- CGT: UK-wide rules.
- Income Tax: Scottish bands differ.
- Self Assessment still applies.
- Use gov.scot for current Scottish rates.
- Record-keeping rules identical.

## Capital Gains Tax

Disposals are taxed under UK CGT rules regardless of Scotland vs England residence. Annual exempt amount and SA108 reporting are the same.
## Income Tax on crypto

Scottish taxpayers pay Scottish Income Tax on crypto income using Scottish bands. Check gov.scot for current rates.
## Where to get help

HMRC handles tax collection. Revenue Scotland provides Scottish rate information. Professional advisers should be Scottish-qualified for complex cases.

## FAQs
### Do I put Scottish tax codes on crypto income?

Employment crypto pay uses PAYE as elsewhere. Self Assessment captures Scottish Income Tax via your return.

## Sources

- [Revenue Scotland](https://www.revenue.scot/)
- [HMRC — Cryptoassets](https://www.gov.uk/government/collections/cryptoassets)

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— Digital Assets UK (https://digital-assets.co.uk/regional/scotland-crypto-tax/), reviewed 2026-06-23. Source: https://www.revenue.scot/