Non-UK Exchanges and Several Accounts: CARF Checklist

Updated 17 October 2026

General information only, not tax advice. We are not HMRC and are not affiliated with it. Check GOV.UK and your platform. Last checked against GOV.UK: 17 October 2026. Anything marked expected should be re-checked; we plan to re-check the CARF pages on 1 December 2026. Examples use made-up figures or GOV.UK's own examples. Do not enter personal identifiers (National Insurance number, UTR, name, date of birth) on this site.

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Short answer: GOV.UK says you must provide your details to every cryptoasset service provider you use, even if it isn't based in the UK. If the provider's country follows the same rules, its tax authority will share your information with HMRC.

Checklist (no personal identifiers here)

List every platform where you buy, sell, transfer or exchange crypto: exchanges, wallet apps that exchange tokens, NFT marketplaces, portfolio-management services (all named as examples by GOV.UK).
For each, note whether it is UK-based or not.
Note whether it has sent a self-certification request (what is asked).
Note whether you were an existing user at 31 December 2025.
Keep the account's transaction history for the whole of 2026.
Use only official channels to respond.

What the pages don't say

GOV.UK doesn't tell us how self-custody wallets are treated or which platforms are "reporting providers"; the definitions are in HMRC's manual (IEIM8000100 and 8000200), which we did not read in full. This list is not a way to avoid reporting: GOV.UK states you must give accurate details to all providers.

FAQ

Does a non-UK platform report to HMRC directly? GOV.UK says the platform's own tax authority shares data where its country follows the rules.

What if a platform closed? Not covered; keep exports.

What we could not verify

Uncertain. These points were not confirmed on the pages read. A re-check of the GOV.UK CARF pages is planned for 1 December 2026.

Which platforms will send requests, and when: not stated by GOV.UK. Do not rely on a specific platform's timetable.
The exact contents of each platform's report beyond "user details and a summary of transactions".
HMRC's online reporting service for platforms is "not live yet" per GOV.UK on 17 October 2026.
Staking, airdrops, mining and lending income are now covered in crypto income (HMRC manual and GOV.UK read 17 October 2026). Detailed DeFi cases (CRYPTO61000 onwards) and whether platforms report reward income under CARF: not verified.
Interaction with EU DAC8 and other countries' rules.
We plan a re-check of the GOV.UK CARF pages on 1 December 2026.

Sources (official)

GOV.UK (HMRC), Information you need to give to UK cryptoasset service providers (last updated 1 January 2026) — https://www.gov.uk/guidance/information-youll-need-to-give-to-uk-cryptoasset-service-providers (read 17 October 2026)
GOV.UK (HMRC), Check if you need to report cryptoasset data to HMRC (last updated 1 January 2026) — https://www.gov.uk/guidance/check-if-youll-need-to-report-cryptoasset-data-to-hmrc (read 17 October 2026)

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