Same-day and 30-day matching, Section 104 pooling, the £3,000 annual exempt amount, 18% and 24% rates. Estimate the bill here, then let the app do it from your real transactions.
Free to calculate. Self Assessment deadline for 2025/26: 31 January 2027.
Miscellaneous income at the GBP value the day each reward arrived, on the SA100. It also eats your basic-rate band, so more of the gain pays 24%.
Income if you did something to get them; each one priced on its own day. That value becomes the cost basis when you sell.
One £3,000 exempt amount covers everything, and other gains use it first.
Only losses you claimed to HMRC within four years count, and they only reduce the gain down to the exempt amount.
Then the cost you deduct is not the pool average. Same-day and 30-day matching apply per disposal, per token; a quick estimate cannot do this.
Not a disposal, but every exchange export shows the withdrawal as one. Each transfer has to be matched to its arrival or the gain is overstated.
Estimate. Ignores the personal-allowance taper, Scottish bands and in-year losses. Rates from the tables Moonscape files with.
Selling for pounds, swapping one token for another, spending crypto and gifting to anyone but a spouse all count. The matching rules decide which cost you deduct.
The first £3,000 of gains in 2025/26 is tax-free, across all assets. Down from £6,000 in 2023/24 and £12,300 in 2022/23.
Gains that fit in your unused basic-rate band (income plus gains up to £50,270) are taxed at 18%; the rest at 24%. From 30 October 2024; before that 10% and 20%.
Acquisitions on the day of a disposal are matched first. Selling and buying back the same day changes nothing.
Buy the same token within 30 days after selling and the sale is matched to that purchase, not the pool. Bed and breakfasting does not work.
Everything else sits in one pool per token at average cost. Each disposal takes its cost from the pool.
A trade on 20 December 2025 is in 2025/26. Online return and payment due 31 January 2027.
| Form | What it reports | Moonscape report |
|---|---|---|
| SA108Capital Gains Summary pages | Number of disposals, total proceeds, allowable costs, gains and losses under "other property, assets and gains" (boxes 14–22), plus losses to carry forward. | SA108 Helper: every box number with the figure to enter, and the computation that backs it. |
| SA100Main Self Assessment return | Your main return. Staking, airdrop and other crypto income goes in "other taxable income" on page TR3. | Income Statement: rewards priced in GBP on the day received, totalled for the SA100. |
| ComputationAttach to SA108 if HMRC asks | Per-disposal working: same-day match, 30-day match, Section 104 pool, allowable costs, gain or loss per asset. | Capital Gains Computation: the full pool history and matching for each token, in HMRC order. |
| Real-time CGT serviceIf you do not file Self Assessment | Report and pay a crypto gain by 31 December after the tax year without a full return. | Use the SA108 Helper totals; the service asks for the same figures. |
Tax year 2025/26
Register for Self Assessment if this is your first year with a gain to report
Paper return deadline for 2025/26
Real-time CGT service deadline for 2025/26 gains, if not filing a return
Online return and payment deadline for 2025/26
HMRC’s full guidance
Staking, mining, airdrops
Box-by-box guidance
Voluntary disclosure
SA108 Helper. Box-by-box figures for the Capital Gains Summary pages.
Capital Gains Computation. Same-day, 30-day and Section 104 pool working per asset.
Income Statement. Staking, airdrops and rewards in GBP at receipt for the SA100.
Matched lots. Which acquisition each disposal was matched to and under which rule.
Connect read-only, let the engine apply same-day, 30-day and pooling, review the working, export the reports.
Link UK exchanges via API, upload CSVs, add wallet addresses. Coinbase, Kraken, Binance and 300+ more.
Trades, transfers, staking and DeFi imported and categorised. Transfers between your own wallets matched so they are not taxed as sales.
See every disposal with the rule that matched it, the pool cost it took, and the resulting gain in GBP.
Download the SA108 Helper, Capital Gains Computation and Income Statement. Copy the boxes into your return or hand them to your accountant.
For the 2025/26 tax year the Capital Gains Tax annual exempt amount is £3,000. Gains below that are tax-free. It is your total CGT allowance across all assets, not crypto-specific.
18% on gains that fit in your unused basic-rate band (income plus gains up to £50,270) and 24% above it. These rates apply to disposals from 30 October 2024; earlier 2024/25 disposals were 10% and 20%.
If you buy and sell the same token on the same day, HMRC matches those acquisitions and disposals together first. It stops artificial losses from wash trades.
If you buy the same token back within 30 days of selling it, HMRC matches the sale to that later purchase. Selling to crystallise a loss and buying straight back does not work.
After same-day and 30-day matching, the rest of your holding sits in one pool per token with an average cost. Each disposal takes its cost from the pool.
Yes. Rewards are miscellaneous income at their GBP value when received and go on the SA100. When you later sell them you pay CGT on any gain from that value.
It depends. Received for nothing, with no action on your part, they may not be income. Earned by doing something (using a protocol, a task) they are income at receipt value. Either way the later disposal is a CGT event.
Online returns and payment for 2025/26 are due by 31 January 2027. Register by 5 October 2026 if it is your first year. If you do not otherwise file, the real-time CGT service closes 31 December 2026.
Yes. HMRC receives data from UK exchanges and, from 2026, from overseas platforms under the OECD Cryptoasset Reporting Framework. Nudge letters go to people whose records do not match.
US taxpayer? IRS hub · Staking rewards: income or capital gains? · Airdrops and forks
SA108 figures and the computation behind them, generated from your real transactions. Import and organise your transactions free. Pay for your tax report, including your tax figures and forms.