Relevant UK crypto providers collect CARF information for the 2026 calendar year and first report it in 2027. That provider report is separate from your personal return. Continue calculating income and disposals for the correct UK tax year rather than waiting for an exchange report.
What changed for providers?
Under the Cryptoasset Reporting Framework, relevant UK service providers began collecting required information from 1 January 2026. The first reporting window is 1 January to 31 May 2027 for the 2026 calendar year.
A provider may ask for identifying details and tax residence information. Check that a request is genuine using the provider's usual secure channels before supplying sensitive information.
Provider reports and personal returns are different
The reporting obligation discussed here belongs to reporting service providers. An ordinary investor does not become responsible for a provider's CARF report merely by holding crypto.
Your own tax position still needs a separate calculation. Provider data may use a calendar year, while your UK return uses the tax year. It may also omit transactions made through other exchanges, wallets or arrangements.
Do not wait for a report to calculate tax
Selling, exchanging one token for another or certain other disposals can create gains or losses. Receiving crypto through work or some reward arrangements can raise Income Tax questions. Withdrawing pounds to a bank is not the only event that matters.
For example, exchanging tokens in February 2026 falls in the 2025/26 UK tax year. The provider's later report does not move that transaction into a different return or postpone the filing obligation.
Reconcile your full transaction history
Keep exchange exports, wallet transfers, transaction identifiers, fees and acquisition records. Identify transfers between wallets you own so they are not automatically counted as disposals, while still checking fees and any other tax consequences.
Ask TaxSimba to confirm whether your crypto work is accepted and priced within the proposed service. A complex history, staking or decentralised finance can need specialist calculations. Accurate records across all providers are more useful than assuming a single exchange's tax summary has completed the whole task.
Keep calendar reporting separate from the UK return
Illustrative preparation example.
A provider’s CARF information covers a calendar year, while your personal tax records use UK tax years. Keep a transaction-level export so the periods can be reconciled. Waiting for the provider’s first report does not prepare your own return.
Check: Can the same transaction be assigned correctly to both reporting periods?
| Check | Practical action |
|---|---|
| Provider report or personal tax obligation? | Keep the service provider's information-reporting role separate from your own return. |
| Do report dates align with the UK tax year? | Reconcile calendar-year data to 6 April–5 April records. |
| Is the transaction history complete across platforms? | Include wallets, earlier acquisitions and income events, not one exchange's balance alone. |
Do I file a provider CARF report simply because I hold crypto?
No. The provider's reporting duty is different from an ordinary investor's personal tax reporting.
Can I wait for a provider report before dealing with an earlier return?
Do not assume it postpones personal filing or payment. Prepare the relevant tax-year calculation from your own complete records.
Download a checklist for this guide
- Export complete exchange and wallet histories.
- Reconcile calendar-year and tax-year dates.
- Link transfers between your own wallets.
- Identify disposals, fees and income events.
- Verify sensitive-data requests through secure provider channels.