How to export your Binance transaction history
Binance provides a single comprehensive export that covers all activity types - spot trades, Earn, Savings, staking, and Launchpool products.
- Log in to binance.com.
- Click the Wallet icon and go to Asset History.
- Click the export icon and select Export Transaction Records.
- Set time range to cover your full trading history, keep timezone as UTC (default), and click Generate.
- Download the CSV when ready.
Upload your complete history including prior years. The calculator needs your earliest purchases to build accurate Section 104 pools for every token you have traded.
Section 104 pooling for Binance trades
Every time you sell, swap, convert, or spend crypto on Binance, HMRC treats it as a disposal subject to Capital Gains Tax. CGT rates are 18% for basic-rate taxpayers and 24% for higher and additional-rate taxpayers, updated from October 2024.
The annual exempt amount is £3,000 for 2025-26 and 2024/25. Net capital gains below this threshold owe no CGT.
HMRC requires Section 104 pooling for calculating disposal gains on crypto. All acquisitions of a token go into a weighted average pool. Two rules override the pool when triggered: the same-day rule matches disposals to acquisitions on the same day first, and the bed & breakfast rule matches to reacquisitions within the following 30 days.
- Taxable events: Sells, crypto-to-crypto swaps, dust conversions, spending crypto, gifting crypto (except to spouse or civil partner).
- Non-taxable: Buying crypto with GBP, transferring between your own wallets, gifts to spouse or civil partner, subscribing to Earn products.
- Matching rules: Section 104 pooling - weighted average pool cost, with same-day and 30-day B&B rules taking priority.
- Tax forms: Self Assessment tax return with SA108 (Capital Gains - Cryptoassets section).
- Filing deadline: 31 January following the tax year (tax year runs 6 April to 5 April).
- Staking and Earn rewards: If the activity does not amount to a trade, generally taxed as miscellaneous income at the sterling value on the day received.
From CSV to SA108
The calculator parses all 75+ Binance operation types - spot trades, Earn subscriptions and redemptions, Savings interest, Launchpool rewards, dust conversions, distributions, and more. Each disposal in your selected UK tax year gets an allowable cost from the Section 104 pool, proceeds, and a gain or loss calculation mapped to SA108.
Our Section 104 implementation is validated against all 6 official HMRC cryptoasset examples (CRYPTO22251 through CRYPTO22256), covering same-day matching, B&B matching, and pool calculations.
Binance CSVs report values in the trading pair's quote currency (USDT, BTC, BNB, etc.), not in GBP. Our engine automatically enriches every transaction with historical daily prices and converts all values to pounds sterling using historical daily rates. The report includes an SA108 filing table, crypto income summary, end-of-year holdings with pool cost, and a complete transaction audit trail.
Binance, BNB, and HMRC
- No HMRC tax forms from Binance: Binance issues zero tax documentation for UK users. HMRC's crypto data-sharing agreements are expanding, but you must calculate and report everything yourself via Self Assessment.
- FCA partial registration history: Binance's FCA registration status has changed over time. Regardless of regulatory status, your tax obligations remain the same - every disposal is a CGT event.
- BNB trades through Section 104 pool: BNB is treated like any other token. Every BNB acquisition feeds into its own Section 104 pool. Paying fees in BNB, converting dust to BNB, and trading BNB pairs are all disposals that go through the pool.
- Binance Earn income: If the activity does not amount to a trade, Flexible Savings interest, Locked Savings rewards, and Launchpool distributions are generally treated as miscellaneous income at the sterling value on the day received. Later disposal triggers CGT through the Section 104 pool.
- Dust conversions are disposals: Converting small token balances to BNB ("Small Assets to BNB") is a taxable disposal of each token. The gain on each goes through Section 104. These micro-trades are easy to miss manually but our parser catches all of them.
- Binance.com vs Binance app: Both export the same CSV format. Whether you trade on the website or the mobile app, the export covers all your activity in one file.
- CARF reporting from 2026: The UK's Cryptoasset Reporting Framework regulations came into force on 1 January 2026. UK providers must collect user data for calendar year 2026 and report it to HMRC in the first window, which runs from 1 January 2027 to 31 May 2027. Your own Self Assessment obligation is not changed by this.
Related calculators and guides
Binance calculator: Binance Tax Calculator (all countries)
UK calculator: UK Crypto Tax Calculator (all exchanges)
Other exchanges in the UK:
Coinbase UK ·
Kraken UK