Calculating crypto gains correctly is essential for UK traders to comply with HMRC tax rules in 2026. Cryptoassets such as Bitcoin and Ethereum are generally subject to Capital Gains Tax (CGT) when disposed of. This includes selling, exchanging, or using crypto. HMRC applies specific rules, including the “share pooling” method, same-day rule, and 30-day bed and breakfasting rule, to determine gains accurately. This guide is particularly relevant for: • Individual crypto investors and traders • UK residents filing Self Assessment tax returns • Anyone buying, selling, or exchanging cryptoassets From a practical perspective, calculating your gains involves: • Identifying each taxable disposal • Calculating proceeds in GBP at the time of transaction • Deducting allowable cos




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