Official tax documents for United Kingdom

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Most UK crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. Cryptoassets Manual (index)

   The contents page of HMRC’s Cryptoassets Manual, which is where HMRC sets out how it reads each kind of crypto transaction.

   HM Revenue & CustomsArchived copy: PDF, 121 KB, fetched 2026-09-10Live source

2. Taxation of Chargeable Gains Act 1992, section 104, share pooling: general interpretative provisions

   Section 104 of the Taxation of Chargeable Gains Act 1992, the share pooling rule that decides UK cost basis.

   UK Parliament, via legislation.gov.ukArchived copy: PDF, 617 KB, fetched 2026-09-10Live source

3. Capital Gains Tax summary (SA108) 2025-26 form

   The SA108 capital gains pages for the 2025 to 2026 tax year, the form your gains and losses are reported on.

   HM Revenue & CustomsArchived copy: PDF, 310 KB, fetched 2026-09-10Live source

4. Capital Gains Tax summary notes (SA108 Notes) 2025-26

   HMRC’s notes for the same year, which explain what belongs in each box on the SA108.

   HM Revenue & CustomsArchived copy: PDF, 792 KB, fetched 2026-09-10Live source

5. Self Assessment tax returns: deadlines

   The Self Assessment deadlines page, for when the return is due and when the tax has to be paid.

   HM Revenue & Customs, via gov.ukArchived copy: PDF, 200 KB, fetched 2026-09-10Live source

6. Taxation of stablecoins (call for evidence outcome)

   HMRC’s July 2026 outcome on taxing stablecoins, the most recent change to watch.

   HM Treasury and HM Revenue & Customs, via gov.ukArchived copy: PDF, 352 KB, fetched 2026-09-10Live source

Browse by type

The full archive, grouped the way the authorities group it.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-fa-2007-sch-24.

• FA 2007 Sch 24

  • Finance Act 2007, Schedule 24, penalties for errorsPDF, 2.0 MBLive source

• FA 2025 s 7

  • Finance Act 2025, section 7, main rates of capital gains taxPDF, 485 KBLive source

• HMRC BIM20205

  • BIM20205 Business Income Manual: meaning of trade: badges of trade: summaryPDF, 129 KBLive source

• HMRC CARF DOMESTIC

  • Domestic reporting of UK resident cryptoasset users under the Cryptoasset Reporting FrameworkPDF, 211 KBLive source

• HMRC CARF USER INFO

  • Information you will need to give to UK cryptoasset service providersPDF, 182 KBLive source

• HMRC CG13120

  • CG13120 Capital Gains Manual: assets: entire loss, destruction, dissipation or extinction of an asset: introductionPDF, 150 KBLive source

• HMRC CG13155

  • CG13155 Capital Gains Manual: assets: lost, destroyed or of negligible value: theftPDF, 161 KBLive source

• HMRC CG22200

  • CG22200 Capital Gains Manual: transfer of assets between spouses or civil partners living togetherPDF, 164 KBLive source

• HMRC CG51550

  • CG51550 Capital Gains Manual: share identification rules for capital gains tax from 6 April 2008: general outlinePDF, 111 KBLive source

• HMRC CG51560

  • CG51560 Capital Gains Manual: share identification rules for capital gains tax from 6 April 2008: the same day rulePDF, 163 KBLive source

• HMRC CG51565

  • CG51565 Capital Gains Manual: share identification rules for capital gains tax from 6 April 2008: relevant securitiesPDF, 119 KBLive source

• HMRC CGT RATES

  • Capital Gains Tax: rates (Capital Gains Tax guide)PDF, 201 KBLive source

• HMRC CGT RATES TABLE

  • Capital Gains Tax rates and annual tax-free allowancesPDF, 246 KBLive source

• HMRC CGT REPORTING

  • Capital Gains Tax: reporting and paying Capital Gains TaxPDF, 174 KBLive source

• HMRC CRYPTO DISCLOSURE

  • Tell HMRC about unpaid tax on cryptoassetsPDF, 220 KBLive source

• HMRC CRYPTO MANUAL

  • Cryptoassets Manual (index)PDF, 121 KBLive source

• HMRC CRYPTO RECEIVE

  • Check if you need to pay tax when you receive cryptoassetsPDF, 192 KBLive source

• HMRC CRYPTO SELL

  • Check if you need to pay tax when you sell cryptoassetsPDF, 218 KBLive source

• HMRC CRYPTO100000

  • CRYPTO100000 Compliance: contentsPDF, 121 KBLive source

• HMRC CRYPTO10100

  • CRYPTO10100 Introduction to cryptoassets: what are cryptoassetsPDF, 133 KBLive source

• HMRC CRYPTO20050

  • CRYPTO20050 Cryptoassets for individuals: which taxes applyPDF, 127 KBLive source

• HMRC CRYPTO20250

  • CRYPTO20250 Cryptoassets for individuals: what is tradingPDF, 124 KBLive source

• HMRC CRYPTO21100

  • CRYPTO21100 Cryptoassets for individuals: Income Tax: earnings from employment, readily convertible assetsPDF, 133 KBLive source

• HMRC CRYPTO21150

  • CRYPTO21150 Cryptoassets for individuals: Income Tax: mining transactionsPDF, 125 KBLive source

• HMRC CRYPTO21200

  • CRYPTO21200 Cryptoassets for individuals: Income Tax: stakingPDF, 125 KBLive source

• HMRC CRYPTO21250

  • CRYPTO21250 Cryptoassets for individuals: Income Tax: airdropsPDF, 113 KBLive source

• HMRC CRYPTO21300

  • CRYPTO21300 Cryptoassets for individuals: Income Tax lossesPDF, 119 KBLive source

• HMRC CRYPTO22050

  • CRYPTO22050 Cryptoassets for individuals: Capital Gains Tax: what is an assetPDF, 122 KBLive source

• HMRC CRYPTO22100

  • CRYPTO22100 Cryptoassets for individuals: Capital Gains Tax: what is a disposalPDF, 129 KBLive source

• HMRC CRYPTO22110

  • CRYPTO22110 Cryptoassets for individuals: Capital Gains Tax: transferring tokens between distributed ledgersPDF, 127 KBLive source

• HMRC CRYPTO22150

  • CRYPTO22150 Cryptoassets for individuals: Capital Gains Tax: allowable costsPDF, 151 KBLive source

• HMRC CRYPTO22200

  • CRYPTO22200 Cryptoassets for individuals: Capital Gains Tax: poolingPDF, 144 KBLive source

• HMRC CRYPTO22250

  • CRYPTO22250 Cryptoassets for individuals: Capital Gains Tax: pooling examples: contentsPDF, 126 KBLive source

• HMRC CRYPTO22255

  • CRYPTO22255 Cryptoassets for individuals: Capital Gains Tax: pooling: example 5: interaction of the 30 day rule with the section 104 poolPDF, 125 KBLive source

• HMRC CRYPTO22256

  • CRYPTO22256 Cryptoassets for individuals: Capital Gains Tax: pooling: example 6: interaction of the same day rule, the 30 day rule and the section 104 poolPDF, 142 KBLive source

• HMRC CRYPTO22257

  • CRYPTO22257 Cryptoassets for individuals: Capital Gains Tax: pooling: example 7: disposal of tokens to acquire different tokensPDF, 168 KBLive source

• HMRC CRYPTO22280

  • CRYPTO22280 Cryptoassets for individuals: Capital Gains Tax: fees satisfied in tokensPDF, 146 KBLive source

• HMRC CRYPTO22300

  • CRYPTO22300 Cryptoassets for individuals: Capital Gains Tax: blockchain forksPDF, 115 KBLive source

• HMRC CRYPTO22350

  • CRYPTO22350 Cryptoassets for individuals: Capital Gains Tax: airdropsPDF, 108 KBLive source

• HMRC CRYPTO22400

  • CRYPTO22400 Cryptoassets for individuals: Capital Gains Tax: losing private keysPDF, 122 KBLive source

• HMRC CRYPTO22450

  • CRYPTO22450 Cryptoassets for individuals: Capital Gains Tax: being defraudedPDF, 119 KBLive source

• HMRC CRYPTO22500

  • CRYPTO22500 Cryptoassets for individuals: Capital Gains Tax: s24 and negligible valuePDF, 128 KBLive source

• HMRC CRYPTO22550

  • CRYPTO22550 Cryptoassets for individuals: Capital Gains Tax: currencyPDF, 118 KBLive source

• HMRC CRYPTO22600

  • CRYPTO22600 Cryptoassets for individuals: Capital Gains Tax: determining the location of exchange tokensPDF, 143 KBLive source

• HMRC CRYPTO23000

  • CRYPTO23000 Cryptoassets for individuals: valuationPDF, 108 KBLive source

• HMRC CRYPTO24000

  • CRYPTO24000 Cryptoassets for individuals: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land TaxPDF, 144 KBLive source

• HMRC CRYPTO25000

  • CRYPTO25000 Cryptoassets for individuals: Inheritance TaxPDF, 121 KBLive source

• HMRC CRYPTO40000

  • CRYPTO40000 Cryptoassets for businesses: contentsPDF, 140 KBLive source

• HMRC CRYPTO40100

  • CRYPTO40100 Cryptoassets for businesses: conversion to sterling and accountancyPDF, 131 KBLive source

• HMRC CRYPTO45000

  • CRYPTO45000 Cryptoassets for businesses: Value Added Tax (VAT)PDF, 137 KBLive source

• HMRC CRYPTO47000

  • CRYPTO47000 Cryptoassets for businesses: betting and gamingPDF, 116 KBLive source

• HMRC CRYPTO49000

  • CRYPTO49000 Cryptoassets for businesses: the Cryptoasset Reporting FrameworkPDF, 129 KBLive source

• HMRC CRYPTO61000

  • CRYPTO61000 Decentralised Finance: lending and staking: contentsPDF, 119 KBLive source

• HMRC CRYPTO61130

  • CRYPTO61130 Decentralised Finance: lending and staking: making a DeFi loanPDF, 145 KBLive source

• HMRC CRYPTO61213

  • CRYPTO61213 Decentralised Finance: lending and staking: Income Tax: making a DeFi loan: amount chargeable to Income TaxPDF, 127 KBLive source

• HMRC CRYPTO61214

  • CRYPTO61214 Decentralised Finance: lending and staking: Income Tax: making a DeFi loan: nature of the returnPDF, 144 KBLive source

• HMRC CRYPTO61600

  • CRYPTO61600 Decentralised Finance: lending and staking: Chargeable Gains: contentsPDF, 123 KBLive source

• HMRC CRYPTO61620

  • CRYPTO61620 Decentralised Finance: lending and staking: Chargeable Gains: making a DeFi loanPDF, 157 KBLive source

• HMRC CRYPTO61650

  • CRYPTO61650 Decentralised Finance: lending and staking: Chargeable Gains: satisfaction of a DeFi loan and withdrawal of a stakePDF, 158 KBLive source

• HMRC CRYPTOASSETS COLLECTION

  • Cryptoassets (guidance collection)PDF, 169 KBLive source

• HMRC DEFI RESPONSE

  • The taxation of decentralised finance (DeFi) involving the lending and staking of cryptoassets: summary of responsesPDF, 370 KBLive source

• HMRC EMPLOYER RATES 2026/27

  • Rates and thresholds for employers 2026 to 2027PDF, 467 KBLive source

• HMRC FIG

  • Check if you can claim the 4-year foreign income and gains regimePDF, 187 KBLive source

• HMRC IEIM8000280

  • IEIM8000280 International Exchange of Information Manual: Cryptoasset Reporting Framework: non-fungible tokensPDF, 115 KBLive source

• HMRC IHT

  • How Inheritance Tax works: thresholds, rules and allowancesPDF, 153 KBLive source

• HMRC INTEREST RATES

  • HMRC interest rates for late and early paymentsPDF, 657 KBLive source

• HMRC IT RATES

  • Income Tax rates and allowances for current and previous tax yearsPDF, 266 KBLive source

• HMRC MTD

  • Check if you are eligible for Making Tax Digital for Income TaxPDF, 195 KBLive source

• HMRC SA DEADLINES

  • Self Assessment tax returns: deadlinesPDF, 200 KBLive source

• HMRC SA PENALTIES

  • Self Assessment tax returns: penaltiesPDF, 186 KBLive source

• HMRC SA108

  • Self Assessment: Capital gains summary (SA108)PDF, 229 KBLive source

• HMRC SA108 NOTES 2024/25

  • Capital Gains Tax summary notes, tax year 6 April 2024 to 5 April 2025 (SA108 Notes 2024 to 2025)PDF, 761 KBLive source

• HMRC SCOTTISH IT

  • Income Tax in ScotlandPDF, 147 KBLive source

• HMRC STABLECOINS

  • Taxation of stablecoins (call for evidence outcome)PDF, 352 KBLive source

• HMRC TRADING ALLOWANCE

  • Tax-free allowances on property and trading incomePDF, 238 KBLive source

• HMRC VAT THRESHOLD

  • Register for VAT: thresholdsPDF, 204 KBLive source

• ITA 2007 s 152

  • Income Tax Act 2007, section 152, losses from miscellaneous transactionsPDF, 576 KBLive source

• ITTOIA 2005 s 687

  • Income Tax (Trading and Other Income) Act 2005, section 687, charge to tax on income not otherwise chargedPDF, 526 KBLive source

• SI 2025/744

  • The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025PDF, 255 KBLive source

• TCGA 1992 s 104

  • Taxation of Chargeable Gains Act 1992, section 104, share pooling: general interpretative provisionsPDF, 617 KBLive source

• TCGA 1992 s 105

  • Taxation of Chargeable Gains Act 1992, section 105, disposal on or before day of acquisition of same securitiesPDF, 582 KBLive source

• TCGA 1992 s 106A

  • Taxation of Chargeable Gains Act 1992, section 106A, identification of securities: capital gains taxPDF, 649 KBLive source

• TCGA 1992 s 143

  • Taxation of Chargeable Gains Act 1992, section 143, commodity and financial futures and qualifying optionsPDF, 596 KBLive source

• TCGA 1992 s 16

  • Taxation of Chargeable Gains Act 1992, section 16, computation of lossesPDF, 562 KBLive source

• TCGA 1992 s 17

  • Taxation of Chargeable Gains Act 1992, section 17, disposals and acquisitions treated as made at market valuePDF, 561 KBLive source

• TCGA 1992 s 1A

  • Taxation of Chargeable Gains Act 1992, section 1A, territorial scopePDF, 556 KBLive source

• TCGA 1992 s 1E

  • Taxation of Chargeable Gains Act 1992, section 1E, deduction of lossesPDF, 545 KBLive source

• TCGA 1992 s 1H

  • Taxation of Chargeable Gains Act 1992, section 1H, the rates of capital gains taxPDF, 636 KBLive source

• TCGA 1992 s 1K

  • Taxation of Chargeable Gains Act 1992, section 1K, the annual exempt amountPDF, 558 KBLive source

• TCGA 1992 s 1M

  • Taxation of Chargeable Gains Act 1992, section 1M, temporary periods of non-residencePDF, 548 KBLive source

• TCGA 1992 s 24

  • Taxation of Chargeable Gains Act 1992, section 24, disposals where assets lost or destroyed, or become of negligible valuePDF, 610 KBLive source

• TCGA 1992 s 257

  • Taxation of Chargeable Gains Act 1992, section 257, gifts to charities etcPDF, 598 KBLive source

• TCGA 1992 s 262

  • Taxation of Chargeable Gains Act 1992, section 262, chattel exemptionPDF, 492 KBLive source

• TCGA 1992 s 38

  • Taxation of Chargeable Gains Act 1992, section 38, acquisition and disposal costs etcPDF, 549 KBLive source

• TCGA 1992 s 58

  • Taxation of Chargeable Gains Act 1992, section 58, spouses and civil partnersPDF, 580 KBLive source

• TCGA 1992 s 62

  • Taxation of Chargeable Gains Act 1992, section 62, death: general provisionsPDF, 614 KBLive source

• TMA 1970 s 12B

  • Taxes Management Act 1970, section 12B, records to be kept for purposes of returnsPDF, 735 KBLive source

• TMA 1970 s 34

  • Taxes Management Act 1970, section 34, ordinary time limit of four yearsPDF, 616 KBLive source

• TMA 1970 s 36

  • Taxes Management Act 1970, section 36, loss of tax brought about carelessly or deliberately etcPDF, 694 KBLive source

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