UK residents · Checked 17 October 2026
Crypto platforms report to HMRC. Here is what to prepare.
From 1 January 2026, cryptoasset service providers collect user and transaction data under the Cryptoasset Reporting Framework. Providers submit the first reports between 1 January 2027 and 31 May 2027. The dates, a checklist and a simple Capital Gains Tax estimate stay in your browser.
Countdowns run to the end of each date in the Europe/London time zone. Weekdays: 31 December 2026 is a Thursday, 31 January 2027 is a Sunday, 31 May 2027 is a Monday.
How to read this site
- Dates and pounds below were read on GOV.UK on 17 October 2026. A re-check is planned for 1 December 2026.
- The checker asks for a count and four yes-or-no answers. It does not ask for a National Insurance number, a UTR, a name or a date of birth.
- Nothing you type in a tool is stored or sent. The contact form is the only request, and only after you press Send.
- Where a point was not confirmed, the guide marks it Uncertain. Nothing here is a reason to hide an account.
Start here
Eight guides, in reading order: what CARF is, the dates, self-certification, what platforms report, Capital Gains Tax, several accounts, your own records, then an advertisement for record-keeping software.
UK Crypto CARF 2026: What Users Need to Know
CARF is the new UK reporting regime for crypto platforms from 1 January 2026. What your platform asks, what HMRC receives and the dates to note.
UK CARF Dates: 31 Dec 2026, 31 Jan and 31 May 2027
CARF timeline from GOV.UK: rules from 1 Jan 2026, existing users by 31 Dec 2026, platform registration by 31 Jan 2027, reports by 31 May 2027.
CARF Self-Certification: What Your Exchange Will Ask
GOV.UK lists the details individual users must give crypto providers and the up to £300 penalty. Existing users are expected to respond by 31 Dec 2026.
What HMRC Will Receive From Crypto Platforms for 2026
Per GOV.UK, platforms report users' details and a summary of their transactions. What is not said: no cost basis or gain calculation is promised.
UK Crypto CGT 2026-27: £3,000 Allowance, 18% and 24%
GOV.UK: £3,000 tax-free allowance, 18% or 24% on gains from 6 April 2026, with the official worked examples. How crypto disposals are pooled.
Non-UK Exchanges and Several Accounts: CARF Checklist
GOV.UK says give your details to every crypto provider, even non-UK ones. A checklist to list accounts and what each provider may ask.
Reconcile Your Crypto Records Before 31 May 2027
What HMRC says to keep for each token pool, and a simple reconciliation routine for 2026: transfers, fees and missing cost data.
Ad: Crypto Tax Software for UK Users, Compared
Ad Ad. What to compare in crypto record-keeping and reporting tools for UK Capital Gains Tax. Affiliate links are marked Ad. No prices or claims.
Further guides
Pooling, gifts, income, losses, fees, valuation, the SA108 boxes, disclosure, a year-end checklist, DeFi and self-custody wallets, overseas exchanges, self-certification mistakes and an accountant checklist. These pages have no affiliate links.
Same-Day and 30-Day Rules for Crypto: A UK Worked Example
HMRC matches same-day and 30-day purchases before the section 104 pool. A made-up example with sell-then-rebuy, plus what NFTs do differently.
Giving Crypto Away in the UK: Spouse, Charity and Family
GOV.UK: gifts of crypto to anyone except a spouse, civil partner or charity can be a CGT disposal. Market value rule, charity exception and loss limits.
Crypto Income in the UK: Staking, Airdrops and Mining
HMRC: staking outside a trade is miscellaneous income at the sterling value on receipt; airdrops depend on whether you gave anything. CGT applies later.
Reporting Crypto Gains and Losses in the UK: Self Assessment and Claims
GOV.UK: report crypto gains on the Self Assessment cryptoasset section or the CGT real time service; losses can be claimed up to 4 years later.
Crypto CGT in the UK: Which Costs and Exchange Fees Count
HMRC's manual lists allowable crypto costs under s.38 TCGA and which exchange fees count. Swap fees split 50/50. Mining costs don't count.
Paying a Crypto Fee in Tokens: A Separate UK Disposal
HMRC's manual: a fee paid in tokens is itself a disposal at market value. Same-day rule applies. Worked example: a £2,998 gain on 1,000 tokens.
Lost Keys or Stolen Crypto: Can You Claim a UK CGT Loss?
HMRC's manual: losing a private key isn't a disposal; theft isn't either; a negligible value claim may crystallise a loss in some cases.
Valuing Crypto in Pounds for Your UK Tax Return
HMRC's manual: convert crypto gains into sterling on your Self Assessment, use reasonable care and a consistent method, and keep the details.
SA108 Cryptoassets Boxes 13.1 to 13.8 Explained
HMRC's SA108 notes for 2025-26: what goes in cryptoasset boxes 13.1-13.8 (disposals, proceeds, costs, gains, losses) and who must fill it in.
Common Crypto Pooling Mistakes in the UK (HMRC Examples)
Pooling slips to avoid: one pool per token, NFTs not pooled, same-day merging, earliest 30-day match first. From HMRC's CRYPTO22200 and examples.
Unpaid Crypto Tax From Earlier Years: HMRC's Disclosure
HMRC's Cryptoasset Disclosure Service: what to gather, how many years (4, 6 or 20), interest, penalties, the 15 working days and 30 days to pay.
UK Crypto Checklist: 31 January 2027 and 5 April 2027
Two dates matter: the 2025-26 return (online by 31 Jan 2027) and the 2026-27 year-end on 5 April 2027. A checklist from GOV.UK and HMRC sources.
CARF, DeFi and Self-Custody Wallets: What Is Reported
HMRC's CARF manual: DeFi software is not itself a reporting provider, and transfers to outside wallets are reported separately. What it does not settle.
Overseas Crypto Exchange: Will HMRC Get My Data?
GOV.UK: give details to every provider, even non-UK ones; countries following the same rules share data with HMRC. What is unclear.
CARF Self-Certification Mistakes: Country and Address
HMRC's manual: a provider tests your self-certificate against its KYC data; a mismatched residence or address fails. Up to £300 penalty.
What to Tell Your Accountant About Crypto and CARF
A question-and-document checklist for an accountant, built from HMRC's CARF pages: platforms used, countries, wallet transfers, DeFi, earlier years.
Common questions
What is CARF in the UK?
GOV.UK says cryptoasset service providers must collect user data and report it to HMRC. As a user, you give identifying details to every provider you use. The first reports cover 1 January to 31 December 2026 and are submitted between 1 January 2027 and 31 May 2027.
What does a provider ask for?
GOV.UK lists full name, date of birth, the address and country where you normally live, and a tax identification number. For a UK resident that could be a National Insurance number or a UTR. Give those details to the provider, through its own app or site. Do not type them here.
Does 31 January 2027 apply to me?
On the page we read, that date is a duty on platforms: register with HMRC and tell users about reporting. It is not described there as your Self Assessment deadline. The online service was not live yet on 17 October 2026.
Does anything I type get saved?
No. The checker and the estimate do not use cookies or browser storage, and they do not send the figures. Close the tab and they are gone.
Sources
- Reporting cryptoasset user and transaction data (GOV.UK, updated 3 June 2026, read 17 October 2026)
- Information you need to give to UK cryptoasset service providers (GOV.UK, updated 1 January 2026, read 17 October 2026)
- Check if you need to report cryptoasset data to HMRC (GOV.UK, updated 1 January 2026, read 17 October 2026)
- IEIM8000470 Self-certificates – time limits (read 17 October 2026)
- Capital Gains Tax allowances and Capital Gains Tax rates (read 17 October 2026)