Crypto tax reporting in the United Kingdom

How are acquisition costs treated?

Fungible tokens use same-day matching, then qualifying acquisitions in the following 30 days, then the token’s Section 104 pool. [1] [2] [3]

What records should you collect?

Complete history, GBP values, pool balances and purchases after year-end that can affect 30-day matching. [1] [2] [3]

How should you prepare your records?

1. Collect the complete history for each token and reconcile GBP transaction values. Keep transfers identifiable across wallets so the same acquisition is not recorded twice.
2. Check same-day and qualifying 30-day acquisitions before using the Section 104 pool. Include purchases after 5 April where they can affect a disposal near the end of the tax year.
3. Keep the pooled quantity and allowable cost for each token type, and separate NFTs and income receipts. Use the applicable SA108 instructions when reviewing chargeable gains for Self Assessment.

Official sources: [1] [2] [3]

Where is crypto reported?

Report chargeable gains in the cryptoasset section of the applicable SA108 / online Self Assessment return. [1] [2] [3]

Which situations need separate review?

Each token type has its own pool. NFTs are not pooled. Income receipts require separate treatment. [1] [2] [3]

What should you check before filing?

Closing the export at the tax-year boundary can omit later purchases that affect 30-day matching. [1] [2] [3]

Check product scope

The DYOR UK Adviser Records Pack organises evidence. It does not calculate UK tax, apply a complete HMRC matching computation or populate SA108.

About this guide

DYOR.tax compiled this guide from the tax-authority publications below. It covers selected reporting rules for resident individuals holding crypto on their own account. It is not a complete tax return or a description of everything DYOR can generate. Rates, thresholds, filing deadlines and business rules require separate checks. The reference period is the income period, not a filing deadline. The checking date is not the effective date of a law.

Cite this guide

Credit DYOR.tax for this synthesis and the linked authority for the underlying rule. Include the reference period and source-checking date. Sources keep their original publication titles.

DYOR.tax. “Crypto tax reporting in the United Kingdom.” 2025–26. Sources checked: 2026-09-13. https://dyor.tax/uk/crypto-tax-reporting