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A simplified England, Wales and Northern Ireland estimate: CGT on disposals after the £3,000 annual exemption, plus incremental rUK Income Tax on mining or staking receipts.
Illustrative CGT
£2,880.00
Illustrative Income Tax on rewards
£800.00
Combined modelled tax
£3,680.00
After-tax gain + rewards
£13,320.00
This simplified scenario estimates £3,680.00 combined tax: £2,880.00 CGT and £800.00 incremental Income Tax on the entered receipts. UK tax depends on residence and transaction facts. This illustration does not prepare a Self Assessment return or determine reporting obligations.
Compares the entered aggregate proceeds and cost. A modeled loss is shown but is not offset against other gains here.
| Measure | Amount |
|---|---|
| Acquisition cost | £10,000.00 |
| Disposal proceeds | £25,000.00 |
| Gross gain | £15,000.00 |
| Gross loss (not offset here) | £0.00 |
Remaining exemption is applied to this gain; exempt plus taxable gain equals gross gain.
| Measure | Amount |
|---|---|
| Gross gain | £15,000.00 |
| Gain covered by remaining exemption | £3,000.00 |
| Taxable gain | £12,000.00 |
Holds proceeds, costs, exemption and receipts fixed; varies other taxable income to show the resulting basic-rate band room.
| Measure | Amount |
|---|---|
| At entered income · CGT | £2,880.00 |
| No basic-rate band room · CGT | £2,880.00 |
| £10,000 basic-rate band room · CGT | £2,280.00 |
Separate CGT from the incremental Income Tax estimate on entered receipts.
| Measure | Amount |
|---|---|
| Crypto CGT | £2,880.00 |
| Incremental Income Tax | £800.00 |
| Combined modelled tax | £3,680.00 |
For 2026/27, the model uses the CGT rates and annual exempt amount listed below. Gains use the remaining rUK basic-rate band after entered taxable income, up to £37,700.00; above it the model uses the higher CGT rate. Incremental rUK non-savings Income Tax assumes entered other income is already after allowances and does not model Scottish Income Tax or unused allowances.
| Measure | Amount |
|---|---|
| Disposal proceeds | £25,000.00 |
| Acquisition cost entered | £10,000.00 |
| Gross gain (floored at £0) | £15,000.00 |
| Gross loss (not offset in this model) | £0.00 |
| Gain within remaining annual exempt amount | £3,000.00 |
| Taxable gain in this scenario | £12,000.00 |
| CGT at blended 18% / 24% rate | £2,880.00 |
| Mining / staking receipts entered | £2,000.00 |
| Incremental rUK Income Tax on receipts | £800.00 |
| Combined modelled tax | £3,680.00 |
| After-tax gain + receipts (not sale cash) | £13,320.00 |
Next, reconcile exchange and wallet records, same-day and 30-day matches, token pools, losses and sterling values against HMRC guidance. If filing/reporting thresholds or transaction classification are unclear, check HMRC’s instructions or obtain qualified advice.
Amounts are limited to £0–£100,000,000.00 (exemption used to £3,000.00); calculations are rounded to pennies. Losses, fees, other gains, trade expenses, National Insurance, Scottish Income Tax and unused Personal Allowance are not fully modelled. The page stores inputs only when functional storage consent is enabled. Share URLs contain entered amounts and are not encrypted, so do not share one if those figures are private.
Rates and allowances shown are for 2026/27; check current HMRC guidance for your circumstances.
These HMRC and GOV.UK resources support the cryptoasset tax explanations on this page, including current income/reporting boundaries and the announced 6 April 2027 cryptoasset-loan policy. The calculator is a simplified 2026/27 scenario and does not reproduce pooled-cost or matching calculations.