Guides
Twenty-eight guides. The first eight follow the reporting rules: what CARF is, the dates, self-certification, what platforms report, Capital Gains Tax, several accounts, your records, and an advertisement for software. The rest cover pooling, gifts, income, losses, fees, valuation, the SA108 boxes, disclosure of unpaid tax, a year-end checklist, DeFi and self-custody wallets, overseas exchanges, self-certification mistakes a house checklist for your accountant, CARF penalties, what providers must do, companies and trusts, and how to tell whether an app is a provider.
- 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. What to compare in crypto record-keeping and reporting tools for UK Capital Gains Tax. Affiliate links are marked Ad. No prices or claims. - 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. - CARF Penalties: Users £300, Providers £100 to £5,000+
HMRC's CARF penalties: users up to £300 for a missing or false self-certification; providers £100 per user to £5,000 plus daily amounts. - UK Crypto Businesses: CARF Report by 31 May 2027
GOV.UK guidance for providers: collect user data from 1 Jan 2026, report UK and CARF-resident users by 31 May 2027. Online service not live when checked. - CARF for Companies, Trusts and Controlling Persons
Entity users give company details and some give a controlling person's. What GOV.UK and HMRC's manual say about who is asked and why. - Is My Crypto App a Service Provider? HMRC's Examples
GOV.UK lists wallet apps that exchange coins, NFT marketplaces and portfolio managers as providers. Which assets count and who shares your data.