How is cryptocurrency taxed in United Kingdom?

United Kingdom applies crypto-asset tax-reporting obligations (aligned with the OECD Crypto-Asset Reporting Framework).

“The CARF requires UK RCASPs to collect tax relevant information and undertake due diligence in relation to their users on an annual basis. Secondary legislation was introduced on 25 June 2025, and these regulations will come into force on 1 January 2026.”

This reflects guidance from HMRC — Cryptoasset Reporting Framework, as of 2026.

See the full United Kingdom crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare United Kingdom with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: HMRC — Cryptoasset Reporting Framework, as of 2026