Digital Assets
HMRC Cryptoassets Tax Rules (CGT vs Income Tax)
HMRC Cryptoassets Manual guidelines: CGT on crypto disposals/swaps, Income Tax on staking/mining, and Section 104 matching rules.
Key Statutory Thresholds & Rules (2025/2026)
CGT applies to total gains exceeding £3,000 annual exempt amount. Rates: 18% basic / 24% higher rate.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.