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● UPDATED 14 MAY 9 HMRC SA108, SA100, SECTION 104

Best crypto tax software in the United Kingdom.

UK crypto filers need HMRC Self Assessment with Section 104 share pooling, same-day rule, and 30-day bed-and-breakfasting. The right software handles all three natively and exports SA108-ready capital gains schedules.

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Reviewed by Stephan Kulik · Last updated: · How we rank
§ 01 BEST FOR THE UNITED KINGDOM

Ranked for the United Kingdom filers.

§ 02 FAQ

the United Kingdom crypto tax questions.

What crypto tax forms do UK filers need? +
UK crypto investors file via HMRC Self Assessment using Form SA108 (capital gains) and SA100 (main return). Section 104 share pooling is the prescribed cost-basis method, with the same-day rule and 30-day bed-and-breakfasting rule applying. Recap and Koinly handle these natively.
When are UK crypto taxes due? +
Self Assessment paper returns are due 31 October; online returns are due 31 January following the end of the tax year (5 April). Crypto traders who exceed the £6,000 annual exempt amount (2024-25) on capital gains must file.
Does HMRC know about my crypto? +
Yes — UK-based exchanges (Kraken, Bitstamp, Coinbase UK) share data with HMRC under the Cryptoassets Reporting Framework. HMRC has sent nudge letters to over 20,000 UK crypto investors since 2021. Unreported gains carry penalties up to 200% of the tax owed.
Which crypto tax software handles UK Section 104 pooling correctly? +
Recap is built around HMRC Section 104 — the most accurate UK implementation we have tested. Koinly handles Section 104 as one of several methods and is accurate for most cases but can produce small differences in edge cases. Crypto Tax Calculator also supports it natively.
Is the £1,000 trading allowance applicable to crypto? +
The £1,000 trading allowance does not generally apply to crypto investment activity (which is capital gains). It can apply to crypto received as miscellaneous income (small one-off airdrops, micro-staking) but most active crypto trading falls under capital gains, not trading income.
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