Articles: Capital Gains & Losses
Most crypto transactions fall within Capital Gains Tax, but working out the numbers is rarely straightforward.
This section explains how gains and losses are calculated under UK rules, including the share pooling and matching principles HMRC applies to cryptoassets. We cover what counts as a disposal, how to report gains correctly, and how capital losses can be used to reduce tax.
For many people, complexity creeps in through frequent transactions, swaps, gifts, or spending crypto on goods and services. These articles are designed to help you understand where things commonly go wrong, avoid misreporting, and make informed decisions about when gains and losses actually matter.
