Tax & HMRC
Quick answer: Digital Assets UK's Tax & HMRC section has 27 plain-English guides covering crypto tax, HMRC rules and Self Assessment — each checked against gov.uk, HMRC and FCA primary sources and reviewed June 2026. This is free, independent general information, not financial advice.
Capital Gains Tax, Income Tax, Self Assessment and record-keeping for UK cryptoasset holders.
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Crypto tax overview
A simple guide to UK tax on crypto — when you might owe Capital Gains Tax or Income Tax, and what records to keep.
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CGT on crypto
How Capital Gains Tax works on UK crypto disposals in 2025/26 — rates, the £3,000 allowance, losses and reporting deadlines.
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CARF reporting
Plain-English guide to the Cryptoasset Reporting Framework — what UK providers must report to HMRC from January 2026 and what you still must declare yourself.
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Pooling rules
How HMRC share pooling, same-day matching and the 30-day bed-and-breakfast rule work when you calculate crypto Capital Gains Tax.
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Staking & mining tax
When crypto rewards count as Income Tax in the UK — staking, mining, airdrops and being paid in tokens.
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NFT tax
How UK tax applies when you buy, sell or create NFTs — explained in plain English.
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DeFi tax
How UK tax applies to decentralised finance — DEX swaps, liquidity pools, yield farming and lending. Plain English with HMRC sources.
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Record keeping
What transaction records UK crypto holders must keep for HMRC — dates, sterling values, fees and a free downloadable CSV template.
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Self Assessment
How to register for Self Assessment and report crypto gains and income to HMRC — deadlines, forms and records.
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SA108 crypto boxes
Which SA108 boxes to use for UK crypto gains and losses in 2025/26 — proceeds, costs, gains, losses and income.
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When to report
UK reporting rules for 2025/26 — £3,000 CGT allowance, £50,000 proceeds threshold, income triggers and CARF.
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Voluntary disclosure
How to disclose undeclared UK crypto tax — lookback years, penalties, interest and the HMRC disclosure service.
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Penalties & nudge letters
What happens if you file late, underpay crypto tax, ignore a nudge letter, or fail CARF identity checks.
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Tax software guide
Compare crypto tax tools for UK Self Assessment — HMRC pooling, SA108 output, and what HMRC does not endorse.
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CGT worked example
Step-by-step Capital Gains Tax calculation for UK crypto — buy, swap and sell with Section 104 pooling in plain numbers.
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Paid in crypto
When your employer pays in bitcoin or tokens — PAYE, Self Assessment and CGT when you sell.
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Losses & harvesting
How to use crypto losses against gains, carry losses forward, and record lost or stolen tokens.
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Forks, gifts & lost crypto
HMRC treatment of chain splits, gifting crypto, theft and lost access — plain English.
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Margin trading tax
How HMRC may treat leveraged crypto trading — capital gains vs trading income.
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Business crypto tax
When crypto activity is a trade — sole traders, Ltd companies, VAT and corporation tax basics.
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Leaving the UK
What UK-resident crypto holders should consider before emigrating — residence, disposals and professional advice.
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Divorce & crypto
Disclosing and valuing crypto in financial remedy proceedings — information only, not legal advice.
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Charity donations
Capital Gains Tax relief on crypto gifts to UK charities — and how to avoid charity scams.
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Crypto tax guide 2026/27
The canonical UK crypto tax guide for 2026/27 — CGT allowance £3,000, pooling, same-day and 30-day rules, DeFi, CARF, SA108 filing, worked examples and record-keeping.
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CARF reporting hub
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.
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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.
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Lending & borrowing
How HMRC treats crypto loans, DeFi lending, stablecoin yield, liquidations and borrowing against bitcoin — Income Tax vs CGT.
Reviewed June 2026 · rates and allowances on these pages trace to our rates & thresholds data, checked July 2026.