{
 "name": "cryptoaccountantsdirectory.co.uk UK Crypto Tax Rules",
 "title": "UK Crypto Tax Rules",
 "url": "https://cryptoaccountantsdirectory.co.uk/datasets/uk-crypto-tax-rules/",
 "csv": "https://cryptoaccountantsdirectory.co.uk/datasets/uk-crypto-tax-rules.csv",
 "markdown": "https://cryptoaccountantsdirectory.co.uk/datasets/uk-crypto-tax-rules/index.md",
 "computed_at": "2026-10-31",
 "license": "https://cryptoaccountantsdirectory.co.uk/terms",
 "headline": "The UK Crypto Tax Rules carries 1 published figure read from 1 source's own page, from 1,000 to 1,000 GBP, read 31 October 2026.",
 "quotes": [
  "The UK Crypto Tax Rules carries 1 published figure read from 1 source's own page, from 1,000 to 1,000 GBP, read 31 October 2026.",
  "2 of the 3 named sources read in full publish a figure; 1 publish none, read 31 October 2026.",
  "UK Crypto Tax Rules, allowance trading-and-miscellaneous-income: median 1,000 GBP across 1 source, read 31 October 2026.",
  "UK Crypto Tax Rules, event disposal: median 30 day across 1 source, read 31 October 2026."
 ],
 "citation": "\"cryptoaccountantsdirectory.co.uk UK Crypto Tax Rules\", updated 2026-10-31, https://cryptoaccountantsdirectory.co.uk/datasets/uk-crypto-tax-rules/.",
 "changed_since": null,
 "national": {
  "unit": "GBP",
  "n": 1,
  "median": 1000,
  "min": 1000,
  "max": 1000,
  "p25": 1000,
  "p75": 1000,
  "mean": 1000,
  "units": {
   "GBP": 1,
   "day": 1
  },
  "published_sources": 2,
  "named_sources": 8,
  "read_sources": 3,
  "not_published": 1,
  "published_share": 0.667
 },
 "by_axis": {
  "allowance": {
   "trading-and-miscellaneous-income": {
    "GBP": {
     "n": 1,
     "median": 1000,
     "min": 1000,
     "max": 1000,
     "p25": 1000,
     "p75": 1000,
     "mean": 1000
    }
   }
  },
  "event": {
   "disposal": {
    "day": {
     "n": 1,
     "median": 30,
     "min": 30,
     "max": 30,
     "p25": 30,
     "p75": 30,
     "mean": 30
    }
   }
  }
 },
 "rows": [
  {
   "source": "GOV.UK, tax when you receive cryptoassets",
   "url": "https://www.gov.uk/guidance/check-if-you-need-to-pay-tax-when-you-receive-cryptoassets",
   "figure": "£1,000 ",
   "value": 1000,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "allowance": "trading-and-miscellaneous-income"
   },
   "retrieved_at": "2026-10-31",
   "quote": "You can get up to £1,000 allowance each tax year for trading and miscellaneous income.",
   "source_class": "primary-government",
   "text_sha256": "5de802ef443885c9f451769ab55fff35b0311c0f36ec430e3bf97a7c6fded993"
  },
  {
   "source": "GOV.UK, tax when you sell cryptoassets",
   "url": "https://www.gov.uk/guidance/check-if-you-need-to-pay-tax-when-you-sell-cryptoassets",
   "figure": "30 days",
   "value": 30,
   "unit": "day",
   "vat": null,
   "axis": {
    "event": "disposal"
   },
   "retrieved_at": "2026-10-31",
   "quote": "The way you work out your gain is different if you sell tokens within 30 days of buying them.",
   "source_class": "primary-government",
   "text_sha256": "2300bc465dd09e529aced0d9137da6846b0f85536c39b1da10845100c12e5250"
  }
 ],
 "not_published": [
  {
   "source": "GOV.UK Cryptoasset Reporting Framework",
   "url": "https://www.gov.uk/government/publications/cryptoasset-reporting-framework",
   "retrieved_at": "2026-10-10",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual",
   "label": "HMRC Cryptoassets Manual",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22000",
   "label": "HMRC Cryptoassets Manual CRYPTO22000 (chargeable gains)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/guidance/check-if-you-need-to-pay-tax-when-you-sell-cryptoassets",
   "label": "GOV.UK, tax when you sell cryptoassets",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/guidance/check-if-you-need-to-pay-tax-when-you-receive-cryptoassets",
   "label": "GOV.UK, tax when you receive cryptoassets",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/capital-gains-tax/rates",
   "label": "GOV.UK Capital Gains Tax rates",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/capital-gains-tax/allowances",
   "label": "GOV.UK Capital Gains Tax allowances",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/government/publications/cryptoasset-reporting-framework",
   "label": "GOV.UK Cryptoasset Reporting Framework",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
   "label": "GOV.UK Self Assessment deadlines",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 3 named sources that could be read published a usable figure; 1 published none and are recorded as not published, never filled in; 5 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 11 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per taxable event (disposal, swap, staking, mining, airdrop) with the tax charged, the rate, the allowance and the matching rule that applies, quoted verbatim from HMRC with its effective date - plus the reporting-framework dates, which is the calendar this market's demand runs on; changed-since on every rate year",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">1,000 to 1,000 GBP</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">1 published figures, UK Crypto Tax Rules, across 1 source, read 31 October 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://cryptoaccountantsdirectory.co.uk/datasets/uk-crypto-tax-rules/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: cryptoaccountantsdirectory.co.uk UK Crypto Tax Rules</a></figcaption></figure>"
}
