Your transactions
Columns: date, type, asset, quantity, gbp value, fee; swaps also to asset, to quantity. Types: buy, sell, income, swap, donate. Dates as 2024-05-02 or 02/05/2024 (day first). Put the pound value of the whole row in gbp value, not the price per unit.
Paste or open your transactions, then click Work out my gains.
Every disposal and the rule that matched it
Section 104 pools at the end of each tax year
Income received as crypto
What this does and does not cover
- Covered: purchases, sales, swaps between assets, staking and airdrop receipts entered at their pound value, charity donations, fees, losses carried between years, the exempt amount and the rate change on 30 October 2024.
- Not covered: DeFi and liquidity pools, NFTs, forks, wrapped tokens, lost or stolen coins, gifts to a spouse (no gain, no loss) or to others, income tax on staking, trading-income treatment, and transfers between your own wallets (leave them out of the file; they are not disposals).
- Prices are yours. Nothing is fetched, so a missing pound value is skipped and reported, never guessed as zero.
Questions
What is the Section 104 pool for crypto?
HMRC treats all units of one cryptoasset as a single pool. Every purchase adds its units and allowable cost to the pool, and a disposal uses a share of the pool's cost in proportion to the units sold. It is an average cost, not first-in first-out, and you cannot pick which coins you sold.
What are the same-day and 30-day rules?
Before the pool is used, a disposal is matched with units of the same asset you bought on the same day, then with units you bought in the 30 days after the disposal, earliest first. Selling and buying back within 30 days therefore does not create a loss you can claim from the old pool.
Which fees can I deduct?
Fees paid to buy count towards the cost of the units. Fees paid to sell or swap come off the proceeds. Enter each fee in pounds in the fee column.
Is a crypto-to-crypto swap taxable in the UK?
Yes. Swapping one cryptoasset for another is a disposal of the first, at its pound value on the day. This tool treats a swap row as a disposal of the asset you gave up and an acquisition of the one you received at the same pound value.
How is staking or airdrop income treated here?
Income rows are added to the pool at their pound value when received, so a later sale has the right cost. The income itself may also be taxable as income and is listed separately; this tool does not work out income tax.
Which tax years and rates are built in?
2021-22 to 2026-27: the annual exempt amount for each year, and the capital gains rates for crypto, including the change on 30 October 2024 from 10% and 20% to 18% and 24%. Check the figures against HMRC before you file, because the 2026-27 row assumes the 2025-26 rules continue.
Is my transaction history uploaded?
No. The page runs in your browser, reads the file on your device and sends nothing anywhere.
Can I use the result on my tax return?
Use it as working, not as advice. It does not cover every case, for example DeFi, NFTs, forks, transfers between your own wallets that you have not removed, gifts to a spouse, or losses claimed outside the file. Check the result against HMRC's guidance or with an adviser.