Which crypto tax tool actually works for a UK Self Assessment return — and which one is right for you. We score every tool from its own documentation and report samples against what HMRC actually asks for: the same-day rule, the 30-day rule and one Section 104 pool per token, the five figures for the SA108 crypto boxes, the 2024-25 split at 30 October and income kept apart from gains. Set your transaction count and the exchanges you use below and the ranking re-sorts for your situation.
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| # | Tool | UK rules/50 | Platforms/25 | Import/10 | Price£ | Price/10 | Ease/5 | Total/100 | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |  KoinlyOne-time paymentUSD list prices | 42 | 25 | 10 | — | 5 | 3 | 85 | |
| 2 |  CoinTrackerSubscriptionUSD list prices | 39 | 25 | 10 | — | 4 | 5 | 83 | |
| 3 |  CoinTrackingOne-time paymentAll-time tx pricing | 36 | 25 | 10 | — | 5 | 1 | 77 | |
| 4 |  WaltioSubscription | 34 | 25 | 10 | — | 4 | 4 | 77 | |
| 5 |  SummSubscriptionPartly vendor-claimed ⚠All-time tx pricing | 37 | 20 | 10 | — | 4 | 5 | 76 | |
| 6 |  RecapSubscription | 39 | 18 | 10 | — | 3 | 5 | 75 | |
| 7 |  BittyTaxOne-time payment | 41 | 18 | 5 | — | 10 | 0 | 74 | |
| 8 |  KryptosOne-time paymentUSD list pricesFree tier | 32 | 25 | 5 | — | 7 | 4 | 73 | |
| 9 |  KoinXOne-time payment | 32 | 25 | 5 | — | 8 | 3 | 73 | |
| 10 |  CoinpandaOne-time paymentUSD list prices | 34 | 25 | 5 | — | 3 | 5 | 72 | |
| 11 |  BlockpitOne-time payment | 31 | 25 | 10 | — | 4 | 2 | 72 | |
| 12 |  CoinLedgerOne-time paymentUSD list prices | 21 | 25 | 10 | — | 5 | 3 | 64 | |
| 13 |  TxCryptoOne-time payment | 30 | 15 | 3 | — | 6 | 3 | 57 | |
| 14 |  FinalityOne-time payment | 35 | 0 | 5 | — | 10 | 3 | 53 | |
| 15 |  Bitcoin.TaxOne-time paymentUSD list pricesFree tier | 29 | 10 | 3 | — | 7 | 3 | 52 | |
| 16 |  CryptoLensOne-time payment | 28 | 5 | 2 | — | 8 | 2 | 45 | |
| 17 |  TokenTaxOne-time paymentUSD list prices | 15 | 13 | 5 | — | 4 | 5 | 42 |
Each criterion carries how it was checked: tested with a test portfolio, from documentation, inferred from documentation where the vendor implies it without stating it, or not tested (scored 0).
Five criteria, the same rubric in every country. Coverage and price shift with your answers above.
The ranking you see first is the default one. Change anything in the panel above and every number below is recalculated live.
Every criterion, how it's checked, and the result — the same content the side panel shows.
Koinly — full the UK scorecardrank 1 · 85/100▾Koinly · koinly.io · priced per tax year. Integration list: 986 entries imported. Tiers (£): ≤100: £39 · ≤1,000: £78 · ≤3,000: £157 · ≤100,000: £236.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5inferred from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 2 / 2from documentation |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 2 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1inferred from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2from documentation |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 4 / 4inferred from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1not tested |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 1 / 1inferred from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 1 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 2 / 2inferred from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
CoinTracker — full the UK scorecardrank 2 · 83/100▾CoinTracker · cointracker.com · subscription. No integrations list imported; platform score from the vendor's published count. Tiers (£): ≤100: £47 · ≤250: £78 · ≤1,000: £157 · ≤2,500: £236 · ≤10,000: £394 · ≤25,000: £789.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 2 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 4 / 4from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3inferred from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1not tested |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 1 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 2 / 2inferred from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1inferred from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1from documentation |
CoinTracking — full the UK scorecardrank 3 · 77/100▾CoinTracking · cointracking.info · all-time transaction count. Integration list: 301 entries imported. Tiers (£): ≤200: £34 · ≤3,500: £111 · ≤20,000: £188 · ≤50,000: £249 · ≤100,000: £335 · unlimited: £661.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 2 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2inferred from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 2 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2inferred from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 2 / 4inferred from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 1 / 1inferred from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 2 / 2from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1inferred from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1not tested |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
Waltio — full the UK scorecardrank 4 · 77/100▾Waltio · waltio.com · subscription. Integration list: 3,799 entries imported. Tiers (£): ≤50: £34 · ≤1,000: £85 · ≤10,000: £214 · unlimited: £859.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 1 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 0 / 1from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 4 / 4from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1not tested |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
Summ — full the UK scorecardrank 5 · 76/100▾Summ · summ.com · subscription. Integration list: 3,512 entries imported. Tiers (£): ≤100: £49 · ≤1,000: £99 · ≤10,000: £249 · ≤100,000: £499.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 2 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 2 / 4inferred from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 1 / 1inferred from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 2 / 2inferred from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1inferred from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1not tested |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1from documentation |
Recap — full the UK scorecardrank 6 · 75/100▾Recap · recap.io · subscription. No integrations list imported; platform score from the vendor's published count. Tiers (£): ≤5,000: £119 · unlimited: £219.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 2 / 2from documentation |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 2 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1inferred from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 2 / 4from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 3 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1not tested |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 1 / 1inferred from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2inferred from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 1 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
BittyTax — full the UK scorecardrank 7 · 74/100▾BittyTax · github.com · free. No integrations list imported; platform score from the vendor's published count. Tiers (£): unlimited: £0.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 2 / 2from documentation |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 2 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 2 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2inferred from documentation |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 2 / 4from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 3 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1inferred from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 2 / 2from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1from documentation |
Kryptos — full the UK scorecardrank 8 · 73/100▾Kryptos · kryptos.io · priced per tax year. No integrations list imported; platform score from the vendor's published count. Tiers (£): ≤300: £31 · ≤1,000: £70 · ≤3,000: £110 · ≤10,000: £205 · ≤30,000: £363 · ≤50,000: £544 · ≤100,000: £781.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 0 / 2not tested |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 0 / 1not tested |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2not tested |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 2 / 4inferred from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 3 / 3inferred from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1not tested |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1not tested |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2not tested |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 0 / 1from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 1 / 1inferred from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
KoinX — full the UK scorecardrank 9 · 73/100▾KoinX · koinx.com · priced per tax year. No integrations list imported; platform score from the vendor's published count. Tiers (£): ≤25: £15 · ≤100: £25 · ≤1,000: £75 · ≤3,000: £100 · ≤5,000: £150 · ≤10,000: £200.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5inferred from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 0 / 2not tested |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 2 / 4inferred from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 1 / 1inferred from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 0 / 1from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
Coinpanda — full the UK scorecardrank 10 · 72/100▾Coinpanda · coinpanda.io · priced per tax year. Integration list: 1,185 entries imported. Tiers (£): ≤100: £62 · ≤1,000: £118 · ≤3,000: £197 · ≤20,000: £307.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 2 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 2 / 2inferred from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1inferred from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 0 / 4inferred from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3inferred from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 1 / 1inferred from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 2 / 2inferred from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1inferred from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
Blockpit — full the UK scorecardrank 11 · 72/100▾Blockpit · blockpit.io · priced per tax year. Integration list: 781 entries imported. Tiers (£): ≤50: £42 · ≤1,000: £85 · ≤3,000: £128 · ≤10,000: £197 · unlimited: £472.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5inferred from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2inferred from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 0 / 2not tested |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 0 / 2not tested |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1inferred from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 4 / 4inferred from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3inferred from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1inferred from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1not tested |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2inferred from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 0 / 1not tested |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1not tested |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
CoinLedger — full the UK scorecardrank 12 · 64/100▾CoinLedger · coinledger.io · priced per tax year. Integration list: 704 entries imported. Tiers (£): ≤100: £39 · ≤1,000: £78 · ≤3,000: £157 · ≤10,000: £236 · ≤100,000: £394.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 2 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 0 / 3not tested |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 0 / 5not tested |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 0 / 2not tested |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 2 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 0 / 4not tested |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2from documentation |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1inferred from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
TxCrypto — full the UK scorecardrank 13 · 57/100▾TxCrypto · txcrypto.co.uk · priced per tax year. No integrations list imported; platform score from the vendor's published count. Tiers (£): ≤1,000: £49 · unlimited: £99.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 2 / 2from documentation |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 0 / 2not tested |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 0 / 2not tested |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 0 / 1not tested |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2not tested |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 2 / 4from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3inferred from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1not tested |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1inferred from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1not tested |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2not tested |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 0 / 1not tested |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1not tested |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
Finality — full the UK scorecardrank 14 · 53/100▾Finality · finalitycryptotax.com · priced per tax year. No integrations list imported; platform score from the vendor's published count. Tiers (£): ≤1,000: £20 · ≤10,000: £40 · unlimited: £60.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2inferred from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 1 / 2from documentation |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 1 / 1inferred from documentation |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2from documentation |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2from documentation |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 4 / 4from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 3 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 0 / 1inferred from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2not tested |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 1 / 1from documentation |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1not tested |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
Bitcoin.Tax — full the UK scorecardrank 15 · 52/100▾Bitcoin.Tax · bitcoin.tax · priced per tax year. No integrations list imported; platform score from the vendor's published count. Tiers (£): ≤1,000: £47 · ≤5,000: £59 · ≤10,000: £99 · ≤50,000: £134 · ≤100,000: £205 · ≤250,000: £268 · ≤500,000: £378 · ≤1,000,000: £536.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5inferred from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 3 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 2 / 2inferred from documentation |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 0 / 2not tested |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 0 / 1not tested |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2not tested |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 0 / 4not tested |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3inferred from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1not tested |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 1 / 1inferred from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1not tested |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2not tested |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 0 / 1not tested |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1from documentation |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
CryptoLens — full the UK scorecardrank 16 · 45/100▾CryptoLens · cryptolens.uk · priced per tax year. No integrations list imported; platform score from the vendor's published count. Tiers (£): unlimited: £39.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5inferred from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 2 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 3 / 3from documentation |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 5 / 5from documentation |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 2 / 2inferred from documentation |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 2 / 2inferred from documentation |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 0 / 2not tested |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 0 / 2not tested |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 0 / 3not tested |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 0 / 1not tested |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2not tested |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 1 / 2inferred from documentation |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 2 / 4inferred from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 3 / 3from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1inferred from documentation |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 0 / 1not tested |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 1 / 1from documentation |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2not tested |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 0 / 1not tested |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1not tested |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |
TokenTax — full the UK scorecardrank 17 · 42/100▾TokenTax · tokentax.co · priced per tax year. No integrations list imported; platform score from the vendor's published count. Tiers (£): ≤100: £39 · ≤5,000: £157 · ≤20,000: £1,579 · ≤30,000: £2,764.
| One Section 104 pool per token, across all your wallets One pooled average cost per token type that rises with each purchase and falls pro rata with each sale; moving tokens between your own wallets leaves the pool unchanged. Per-lot FIFO/HIFO or a pool per wallet or exchange = 0. | 5 / 5from documentation |
| Pounds and the UK tax year Sterling values at the time of each transaction with one consistent rate source; the report covers 6 April to 5 April, not the calendar year. Half credit if the period has to be set by hand. | 2 / 3inferred from documentation |
| Swaps and spending count as disposals Swapping one token for another, paying with tokens and giving them away (except to a spouse or civil partner) are disposals at sterling market value. Tax-free swaps = 0. | 2 / 2inferred from documentation |
| Same-day rule first Buys and sells of the same token on the same day are matched with each other before anything else (HMRC example CRYPTO22256). | 0 / 3not tested |
| 30-day rule: buys in the 30 days after a sale Tokens bought within 30 days after a sale are matched to it, earliest sale first, and only the excess goes into the pool; a buy in the 30 days before a sale is not matched (HMRC example CRYPTO22253). | 0 / 5not tested |
| The three rules together Same day, then 30 days, then the pool, in one portfolio: HMRC example CRYPTO22256 gives £15,000, £10,000, a £163,637 loss and a closing pool of 10,000 tokens / £31,363. | 0 / 2not tested |
| 2024-25 split at 30 October 2024 Gains and losses before and on/after 30 October 2024 shown separately, so you can use HMRC’s adjustment calculator and box 51. One rate for the whole year = 0. | 0 / 2not tested |
| Trading fees in cost and proceeds A buying fee adds to the pooled cost, a selling fee reduces the gain, a swap fee is split between both sides; fees for depositing or withdrawing pounds are not allowable. | 0 / 2not tested |
| Fees paid in tokens are disposals A fee paid in a token is a disposal of that token at market value and a cost of the main sale. Leaving the fee tokens’ own disposal out but counting their cost = 1. | 0 / 2not tested |
| Income at receipt in pounds becomes the cost Staking, mining and lending rewards are income at their sterling value when received, and that value enters the pool as cost, so the later sale is taxed only on the rise. | 3 / 3inferred from documentation |
| Airdrops: income or not, your choice per airdrop You can mark an airdrop as received for doing something (income) or for nothing (not income); either way the tokens join that token’s pool. | 0 / 1not tested |
| Lost keys and worthless tokens: a negligible value claim A flow that records a negligible value claim for the whole pool of a token at a stated date and value, producing the capital loss; theft does not create a loss unless you make that claim. | 0 / 2not tested |
| Losses used in the right order Losses of the year net against gains first; losses from earlier years are used only down to the £3,000 allowance and the rest carries forward; losses older than four years are flagged. | 0 / 2not tested |
| SA108 crypto boxes 13.1 to 13.5 Number of disposals, proceeds, allowable costs, gains before losses and losses, labelled with the boxes of the separate crypto section, in whole pounds. The old boxes 14–22 = half. | 0 / 4from documentation |
| The computation HMRC asks you to enclose One line per disposal: date, token, amount, proceeds, cost, the matching rule used (same day / 30 days / pool) and the gain or loss in pounds. Without the matching rule = half. | 2 / 3inferred from documentation |
| Whether you have to file The report says whether SA108 is needed: proceeds over £50,000, gains before losses over £3,000, or a loss to claim. Only one of the two tests = 0. | 0 / 1not tested |
| Income kept apart from gains Crypto income from staking, mining and lending as its own total for the return, not mixed into the gains. | 1 / 1from documentation |
| Closing pool per token Quantity and pooled cost per token at 5 April, carried into the next tax year. | 0 / 1not tested |
| Current UK filing guidance Maintained guidance naming the crypto boxes 13.1–13.8, the £50,000 / £3,000 tests, the 31 January deadline and the Real Time CGT service. Still giving £6,000 or 10/20 % for the current year = 0. | 0 / 1from documentation |
| DeFi lending and liquidity pools as HMRC reads them Depositing into a lending platform or pool is a disposal when ownership passes; returns are income or capital by HMRC’s factors; you can choose per protocol. Documented handling, not a generic “DeFi supported”. | 0 / 2not tested |
| Gifts to a spouse or civil partner: no gain A gift label for a spouse or civil partner that books no gain. A gift to anyone else is a disposal at market value. | 0 / 1not tested |
| Forks into their own pool Tokens from a hard fork get their own pool with a just and reasonable share of the original pool’s cost. | 0 / 1not tested |
| Scottish taxpayers You can say you are a Scottish taxpayer and the tax estimate uses Scottish income-tax bands for crypto income, UK bands for gains. Scored only where a tool shows an estimate. | 0 / 1not tested |