Business & Tax · EN
Crypto Tax Guide
€12.00 incl. VAT
The UK Crypto Tax Guide is a 32-page practical reference on how HMRC taxes cryptoasset transactions under current UK law, dated September 12, 2026, covering Capital Gains Tax, Income Tax, reliefs, and the new international reporting regime.
It opens by explaining how HMRC actually classifies cryptoassets: as a chargeable asset under the Taxation of Chargeable Gains Act 1992 per HMRC's own Cryptoassets Manual, with four events that trigger Capital Gains Tax, selling for sterling, exchanging one token for another, spending tokens on goods or services, and gifting them. Current rates are set out precisely: 18 percent within the basic rate band and 24 percent above it since 30 October 2024, against a £3,000 Annual Exempt Amount, with a full chapter explaining when activity counts as investment (taxed under Capital Gains Tax) versus trading (taxed as income at 20, 40, or 45 percent instead).
Further chapters cover Section 104 pooling and matching rules for calculating gains across multiple purchases, the specific treatment of NFTs and gifts, and how mining, staking, airdrops, and DeFi income are taxed at the point of receipt versus at later disposal. A chapter on employment income and Business Asset Disposal Relief is followed by a full explanation of reporting obligations, including the new CARF international reporting regime. Two ready-to-use letters are included: a voluntary disclosure letter to HMRC for previously unreported cryptoasset gains, and a request letter to a cryptoasset service provider for transaction and cost-basis records. The guide closes with FAQs, a glossary, and a sources list.
Built for UK-based crypto investors and traders who want the actual current HMRC rules with legal citations, not a simplified summary written before the rules changed. Instant PDF download after purchase, in English. The dated legal snapshot means readers always know exactly which set of rules they are working from, an important detail in an area HMRC guidance continues to update.
Die Praxisnähe zeigt sich an den direkten Verweisen auf HMRCs eigenes Cryptoassets Manual (u. a. CRYPTO22050 für Verkauf/Tausch/Zahlung/Schenkung, CRYPTO20250 für die Handels-vs-Investment-Abgrenzung, CRYPTO21150 für Mining, CRYPTO40250 für Staking) sowie auf die konkrete Rechtsgrundlage Section 687 des Income Tax (Trading and Other Income) Act 2005 für Einkünfte aus Mining, Staking und Arbeitgeberleistungen in Kryptowährung. Ein eigener Abschnitt erklärt die Meldefristen über Self Assessment: online bis 31. Januar, auf Papier bis 31. Oktober nach Ende des Steuerjahres, mit denselben Konsequenzen bei Fristversäumnis wie bei jedem anderen Kapitalgewinn. Betont wird außerdem, dass eine korrekte Einordnung als Investment oder Handel zu Beginn entscheidend ist, weil beide Regime unterschiedliche Sätze, Freibeträge und Meldefelder verwenden und die Section-104-Pooling-Regel erst greift, wenn diese Einordnung geklärt ist.
It opens by explaining how HMRC actually classifies cryptoassets: as a chargeable asset under the Taxation of Chargeable Gains Act 1992 per HMRC's own Cryptoassets Manual, with four events that trigger Capital Gains Tax, selling for sterling, exchanging one token for another, spending tokens on goods or services, and gifting them. Current rates are set out precisely: 18 percent within the basic rate band and 24 percent above it since 30 October 2024, against a £3,000 Annual Exempt Amount, with a full chapter explaining when activity counts as investment (taxed under Capital Gains Tax) versus trading (taxed as income at 20, 40, or 45 percent instead).
Further chapters cover Section 104 pooling and matching rules for calculating gains across multiple purchases, the specific treatment of NFTs and gifts, and how mining, staking, airdrops, and DeFi income are taxed at the point of receipt versus at later disposal. A chapter on employment income and Business Asset Disposal Relief is followed by a full explanation of reporting obligations, including the new CARF international reporting regime. Two ready-to-use letters are included: a voluntary disclosure letter to HMRC for previously unreported cryptoasset gains, and a request letter to a cryptoasset service provider for transaction and cost-basis records. The guide closes with FAQs, a glossary, and a sources list.
Built for UK-based crypto investors and traders who want the actual current HMRC rules with legal citations, not a simplified summary written before the rules changed. Instant PDF download after purchase, in English. The dated legal snapshot means readers always know exactly which set of rules they are working from, an important detail in an area HMRC guidance continues to update.
Die Praxisnähe zeigt sich an den direkten Verweisen auf HMRCs eigenes Cryptoassets Manual (u. a. CRYPTO22050 für Verkauf/Tausch/Zahlung/Schenkung, CRYPTO20250 für die Handels-vs-Investment-Abgrenzung, CRYPTO21150 für Mining, CRYPTO40250 für Staking) sowie auf die konkrete Rechtsgrundlage Section 687 des Income Tax (Trading and Other Income) Act 2005 für Einkünfte aus Mining, Staking und Arbeitgeberleistungen in Kryptowährung. Ein eigener Abschnitt erklärt die Meldefristen über Self Assessment: online bis 31. Januar, auf Papier bis 31. Oktober nach Ende des Steuerjahres, mit denselben Konsequenzen bei Fristversäumnis wie bei jedem anderen Kapitalgewinn. Betont wird außerdem, dass eine korrekte Einordnung als Investment oder Handel zu Beginn entscheidend ist, weil beide Regime unterschiedliche Sätze, Freibeträge und Meldefelder verwenden und die Section-104-Pooling-Regel erst greift, wenn diese Einordnung geklärt ist.
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