Crypto Pooling Rules UK: Same Day, 30 Days, Then Pool
UK rules do not let you pick which coin you sold. How the same-day rule, the 30-day rule and the Section 104 pool combine — with a worked example.
Started working for yourself in 2025/26? Register for Self Assessment by Monday 5 October.New to self-employment in 2025/26? Register with HMRC by 5 October. See what to do
UK rules do not let you pick which coin you sold. How the same-day rule, the 30-day rule and the Section 104 pool combine — with a worked example.
A crypto loss only counts if you tell HMRC within four years of the tax year you disposed of it. The offset order, and when a dead token can still be claimed.
Mined crypto is taxed twice: on its value when the reward lands, and on any gain when you sell. Where the £1,000 allowance fits, and when HMRC calls it a trade.
Does HMRC accept photos of receipts? Yes, with conditions. What counts as an acceptable copy, the batching mistake to avoid, and how long to keep them.
How long HMRC has to open an enquiry into your return — 12 months, then 4, 6 or 20 years. What triggers an HMRC enquiry, and what to do if one arrives.
MTD penalty points do not start until 2027/28 — nothing for a missed quarterly update in 2026/27. How the four-point £200 threshold and late charges work.
Every tax deadline a UK sole trader actually meets in 2026/27 — filing, payments on account, MTD quarterly updates, National Insurance and the rolling VAT date.
There is a real cut-off after which an unpaid invoice becomes legally uncollectable. What the Limitation Act 1980 means for freelancers chasing old debts.
MTD bridging software lets spreadsheet users stay compliant. What the digital link rule actually bans, and how to pick a tool from HMRC’s own list.
Most self-employed people never check their State Pension forecast. How the 35-year rule works, why freelancers have more gaps, and when filling them pays.
How HMRC sees your Vinted sales: what Vinted, eBay and Etsy actually report, the £1,700 threshold, and whether you owe any tax on it.
Crypto tax UK, for sole traders: Capital Gains Tax vs trading income, mining and staking, getting paid in crypto, and the 2026 HMRC reporting change.