Capital Gains Tax on disposals
Sold, swapped, spent or gifted crypto? Each one is a disposal for CGT, even a coin-to-coin swap where no cash leaves your account. We work out the gain using HMRC's Section 104 pooling and the same-day and 30-day rules, set off any allowable losses, apply your £3,000 tax-free allowance, and tax the rest at 18% or 24% for 2026/27.














