# Crypto record keeping for HMRC — what to track and how

For each transaction record: date, type (buy, sell, swap, gift, income), token name, quantity, sterling value at the time, fees, platform or wallet, and a reference ID. Keep records for at least five years after the 31 January filing deadline. Download our free CSV template to get started.

## Key facts
- HMRC can ask for records several years after a tax year.
- Exchange tax reports help but are not a complete substitute.
- Include DeFi and wallet-to-wallet transfers.
- Use HMRC's official exchange rate or a reputable market price.
- Spreadsheets and CSV files are acceptable.
- Free template available at /templates/

## Why records matter

Your exchange may provide an annual statement, but HMRC holds you responsible for calculating gains and income correctly. If you used multiple platforms, DeFi protocols or self-custody wallets, only you can reconstruct the full picture.
## Minimum fields for each transaction

Date and time (UTC is fine). Transaction type: acquisition, disposal, swap, gift sent, gift received, income (staking, mining, airdrop). Asset name and ticker. Quantity. Sterling value at transaction time. Fees in sterling. Counterparty (exchange name, wallet address, protocol). Notes and transaction hash or reference ID.
## Sterling values

Convert each transaction to pounds using the rate on the date of the transaction. HMRC publishes exchange rates for some purposes; many people use the market price from a major exchange at the time of the trade. Be consistent across your records.
## DeFi and self-custody

Export blockchain history regularly. Tools like block explorers and portfolio trackers help, but verify totals manually. Gas fees can sometimes be added to acquisition cost or deducted from proceeds — note them on every row.
## Download our free template

We provide a CSV spreadsheet template you can open in Excel, Google Sheets or Numbers. Add one row per transaction. The template includes example rows and column headings aligned with HMRC's record-keeping expectations. Visit /templates/ to download.

## FAQs
### How long must I keep crypto tax records?

At least five years after the 31 January Self Assessment deadline for the relevant tax year, or longer if HMRC opens an enquiry.
### What if I lost old exchange records?

Try to reconstruct from bank statements, emails and blockchain data. HMRC expects reasonable efforts. Undeclared tax can be corrected through a voluntary disclosure.

## Sources

- [HMRC — Cryptoassets collection](https://www.gov.uk/government/collections/cryptoassets)
- [HMRC — Help and support for Self Assessment](https://www.gov.uk/self-assessment-tax-returns)

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— Digital Assets UK (https://digital-assets.co.uk/tax/crypto-record-keeping/), reviewed 2026-06-23. Source: https://www.gov.uk/government/collections/cryptoassets