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Research Library · Reading path
HMRC now receives data from UK crypto platforms. These entries explain what is reported and how to put right tax you owe. Every entry links to its original source. A tax adviser can help with a disclosure.
Describes HMRC's voluntary disclosure service for unpaid tax on cryptoassets, including calculating tax, interest and penalties and submitting a disclosure.
Explains the identifying details individuals and entities must give to cryptoasset service providers under the Cryptoasset Reporting Framework.
Explains when and how cryptoasset service providers must report user and transaction data to HMRC under the Cryptoasset Reporting Framework.
Explains when Capital Gains Tax may be due on selling, exchanging, spending or giving away cryptoassets, and how to work out gains, pool costs, keep records and report.
Notes for completing the 2025-26 Capital Gains summary pages, including the dedicated cryptoassets section in boxes 13.1 to 13.8.
Tax information and impact note on introducing the Cryptoasset Reporting Framework in the UK from 1 January 2026.
Statutory instrument (SI 2025/744) implementing the OECD Crypto-Asset Reporting Framework, requiring UK-linked providers to carry out due diligence and report user information to HMRC.
Describes the powers HMRC caseworkers use to obtain information from cryptoasset exchanges, including Schedule 23 and Schedule 36 notices, the importance of the exchange's jurisdiction, and routes used in criminal cases.
Sets out why individuals must keep their own cryptoasset records, the wallet, exchange and bank evidence that counts, and the transaction details HMRC expects to see in an enquiry.