HMRC Articles

A careful UK guide to input VAT on ASIC miners, electricity, hosting and repairs, including mining rewards, taxable supplies and apportionment.

The key 2026 UK crypto tax developments for miners: current CGT rates, the £3,000 exemption, CARF reporting and records to prepare now.

Understand the UK £3,000 Capital Gains Tax annual exempt amount, income allowances and why mining rewards are not automatically tax free.

Practical, lawful UK crypto tax planning for miners: accurate costs, losses, annual exemptions, timing, spouse transfers, business records and professional advice.

The UK has no simple long-term crypto gains rate. Learn how timing, tax bands, annual exemptions and 30-day matching affect disposals.

Understand UK crypto trading tax for miners and investors, including disposals, rare trading status, Section 104 pools, GBP valuations and HMRC records.

A careful UK NFT tax overview for mining businesses and crypto holders covering sales, creations, royalties, fees, valuations and record keeping.

Learn when a UK crypto airdrop may be income, how later disposals are taxed and what records ASIC miners and crypto holders should keep for HMRC.

Understand UK crypto lending and DeFi tax, including beneficial ownership, receipt tokens, returns, disposals, collateral and the records ASIC miners should keep.

A practical UK staking-tax guide for ASIC miners who also hold proof-of-stake assets, covering reward income, later disposals, records and DeFi distinctions.

Understand the UK consequences of not reporting crypto to HMRC, how CARF changes data visibility and the routes for correcting mining, income or gains errors.

Learn how UK crypto capital losses, income losses and negligible-value claims differ, when losses can be used and what evidence HMRC may require.